Impaired Goodwill and Amortization of Patent a. Record the acquisition of patent. If an amount box does not require an entry, leave it blank. April 1 Feedback Check My Work Dec. 31 Amortization Expense-Patents Feedback Check My Work c. Journalize the adjusting entry on December 31 for the impaired goodwill. If an amount box does not require an entry, leave it blank. Dec. 31 Loss from Impaired Goodwill Goodwill