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amortization of goodwill (EC-CS)
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Consolidation (EC-CS)
A reduction in the value of goodwill.
Goodwill is amortized (for example, due to statutory regulations) in one of the following ways:
- By distributing the investment book value over the periods of expected use
- By performing an impairment test and then, if applicable, by posting an
extraordinary amortization entry to reduce the investment book value
