Goodwill is an intangible asset uniquely different from all other intangible assets. In an acquisition, intangible assets, by the very name, are not visible and must be documented and value assigned usually through an appraisal process. Goodwill is the amount left over that could not be assigned out to a specific intangible. Could the possibility exist of manipulation of the dollars assigned to specific intangibles vs. the amount to goodwill? What would the motivation? How could the chance for manipulation be reduced or eliminated?