{"id":7952,"date":"2024-09-12T06:50:52","date_gmt":"2024-09-12T06:50:52","guid":{"rendered":"https:\/\/www.hashmicro.com\/ph\/blog\/?p=7952"},"modified":"2025-06-03T07:34:42","modified_gmt":"2025-06-03T07:34:42","slug":"goodwill-accounting-benefit-easy-calculation","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/","title":{"rendered":"Goodwill Accounting: Benefits and Easy Calculation Guide"},"content":{"rendered":"<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"20cd5ee1-ecf5-4af7-bd72-4c4692ca054e\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"595d4e9b-6194-4f13-a389-936294d72f1f\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">\n<p>Businesses often think they can create goodwill on their own, but\u00a0<span style=\"margin: 0px;padding: 0px\"><a href=\"https:\/\/www.hashmicro.com\/ph\/accounting-software\" target=\"_blank\" rel=\"noopener\">accounting software<\/a><\/span>\u00a0only records goodwill when a company buys another business for more than the value of its identifiable assets.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-1 flex gap-3 empty:hidden -ml-2\">\n<div class=\"items-center justify-start rounded-xl p-1 z-10 -mt-1 bg-token-main-surface-primary md:absolute md:border md:border-token-border-light flex\">\n<div class=\"flex items-center\">\n<div class=\"flex items-center pb-0\">\n<div class=\"[&amp;_svg]:h-full [&amp;_svg]:w-full icon-md h-4 w-4\">Ang maling pananaw na ito ay madalas na nagdudulot ng kalituhan sa pag-record ng goodwill. While internal growth, reputation, or brand development are valuable, they do not result in goodwill being listed on the balance sheet.<\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"451eab8f-8b48-4922-a023-258232178156\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"ee1cf3fe-f24d-4178-8915-73ea12755383\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"aedd65d4-d1cf-4f49-8913-449d435634f5\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">\n<p>Goodwill arises from acquisitions, not from a company\u2019s internal growth. Companies must actively manage their assets, including both tangible items (like equipment) and intangible ones (like trademarks).<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>One significant intangible asset is goodwill, which arises during acquisitions. But what exactly is goodwill accounting, and how do you calculate it? In this article, we will dive into the meaning, benefits, types, factors, and calculation of goodwill accounting.<\/p>\n<div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Contents\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Content Lists<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 20px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n  padding-top: 20px;\r\n  margin-top: 0px;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 84% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\/* \t\t\tright: 5%; *\/\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Function to handle click on all <a> elements with href starting with #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Add event listener for all <a> elements in toc-list and list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with class 'td-post-content'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within the article\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif(window.innerWidth < 767){\r\n\t\t\ttocTitle.textContent = 'Table of Contents'; \/\/ Selalu pertahankan judul ini di mobile\r\n\t\t} else {\r\n\t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\t\t\t  tocTitle.textContent = 'Table of Contents'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n        tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Contents'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Contents'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n        let headerCounter = 0; \/\/ Counter to generate unique IDs\r\n\r\n\t\t\/\/ Function to generate ID in header0, header1, etc. format\r\n\t\tfunction formatId() {\r\n\t\t\treturn `header-${headerCounter++}`; \/\/ ID format: header0, header1, etc.\r\n\t\t}\r\n\r\n\/\/ \t\tfunction formatId(text) {\r\n\/\/             return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n\/\/         }\r\n\t\r\n        \/\/ Function to create nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Object to store list of h2 and h3 with their titles\r\n        const headings = [];\r\n\r\n           \/\/ Get all h2 and h3 elements\r\n        \/\/ Get all h2 and h3 elements\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = formatId(); \/\/ Generate new ID\r\n\t\t\t\telement.id = id; \/\/ Set ID to h2 element\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Hide Key Takeaways di ToC\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = formatId(); \/\/ Generate new ID\r\n\t\t\t\telement.id = id; \/\/ Set ID to h3 element\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Create HTML list from headings object\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Use the newly generated ID\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Get ul element with id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Get content (child elements) from ul with id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Get ul element with id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Add content obtained from 'list_toc' to ul with id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Function to get navbar height\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Function to add scroll position offset\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Function to handle title link click\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Add event listener for all title links\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n    <\/script> -->\r\n\n<table style=\"border-collapse: coacllapse;background-color: #fffacd;border-radius: 25px 25px 25px 25px\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px;border: none\">\n<h3 style=\"margin-bottom: 10px\"><span style=\"background-color: #990000;color: #ffffff;padding: 5px\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li>Goodwill is an intangible asset that arises when one company acquires another for more than its identifiable assets and liabilities. It includes elements like brand strength and customer loyalty, which can impact long-term profitability.<\/li>\n<li><a href=\"#accurate\">Accurate calculation<\/a> involves comparing purchase price, asset values, and liabilities. Understanding and calculating goodwill accounting is crucial for assessing acquisition value. It also helps in aligning with business goals effectively.<\/li>\n<li class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"6394d733-c20a-4633-a6ff-3fbdc02c0664\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">\n<p><a href=\"https:\/\/www.hashmicro.com\/ph\/accounting-software\">HashMicro\u2019s accounting software<\/a> supports this by providing tools for financial analysis. These tools include comparing actual results with budgets and forecasts, streamlining financial management for companies.<\/p>\n<p><span data-sheets-root=\"1\"><style>\r\n.button-cta-custom {\r\n    background-color: #8a0e19;\r\n    color: #fff !important;\r\n    -webkit-transition: all .3s ease;\r\n    transition: all .3s ease;\r\n    padding: 8px 24px;\r\n    display: inline-block;\r\n    border-radius: 8px;\r\n    font-size: 16px;\r\n    font-weight: bold;\r\n}\r\n.button-cta-custom:hover{\r\n\tbackground-color:#991b26\t\t\r\n}\r\n<\/style>\r\n<a class=\"button-cta-custom\" href=\"https:\/\/www.hashmicro.com\/ph\/free-product-tour\/?medium=cta-button\" target=\"_blank\">Click Here to Get the Free Demo!<\/a><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<a href=\"https:\/\/www.hashmicro.com\/ph\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-demo-gratis.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-demo-gratis.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/mobile-bir-demo-gratis.webp\" alt=\"FreeDemo\" class=\"responsive-image-banner\" width=\"620\" height=\"255\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-1 flex gap-3 empty:hidden -ml-2\">\n<div class=\"items-center justify-start rounded-xl p-1 flex\">\n<div class=\"flex items-center\">\n<div class=\"flex items-center pb-0\">\n<h2 class=\"[&amp;_svg]:h-full [&amp;_svg]:w-full icon-md h-4 w-4\"><strong>Understanding Goodwill Accounting<\/strong><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>By definition, <a href=\"https:\/\/www.investopedia.com\/terms\/g\/goodwill.asp\">goodwill<\/a> is an intangible asset that arises when one company acquires another. It\u2019s the extra amount paid above the combined value of the company\u2019s assets and liabilities. This extra value often comes from things like a strong brand, loyal customers, excellent relationships with clients and employees, and unique technology.<\/p>\n<p>Kaya, bakit mahalaga ang goodwill sa accounting ng kumpanya? It helps companies determine if their investment will be profitable in the long run. Plus, it reveals the revenue generated from the acquired company.<\/p>\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"d9e437be-4cff-4bae-abdc-287f7cfc2b76\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">\n<h2><strong>The Advantages of Goodwill Accounting<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-17333\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/a-business-person-buying-someone-company.webp\" alt=\"a business person buying someone company\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/a-business-person-buying-someone-company.webp 1200w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/a-business-person-buying-someone-company-300x163.webp 300w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/a-business-person-buying-someone-company-1024x555.webp 1024w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/a-business-person-buying-someone-company-768x416.webp 768w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/a-business-person-buying-someone-company-775x420.webp 775w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/a-business-person-buying-someone-company-150x81.webp 150w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/a-business-person-buying-someone-company-696x377.webp 696w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/a-business-person-buying-someone-company-1068x580.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"h-full\">\n<div class=\"react-scroll-to-bottom--css-zgeur-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-zgeur-1n7m0yu\">\n<div class=\"flex flex-col text-sm md:pb-9\">\n<article class=\"w-full text-token-text-primary focus-visible:outline-2 focus-visible:outline-offset-[-4px]\" dir=\"auto\" data-testid=\"conversation-turn-3\" data-scroll-anchor=\"true\">\n<div class=\"text-base py-[18px] px-3 md:px-4 m-auto w-full md:px-5 lg:px-1 xl:px-5\">\n<div class=\"mx-auto flex flex-1 gap-4 text-base md:gap-5 lg:gap-6 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem]\">\n<div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"331d91fb-6acb-482e-a160-39242adc888e\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">\n<p>Proper accounting of a company\u2019s goodwill is crucial for maintaining accurate financial records and ensuring transparent financial reporting. By adhering to basic <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/accounting-principles\/\">accounting principles<\/a>, businesses can effectively manage and report their goodwill, ultimately benefiting their overall financial health.<\/p>\n<p>A company\u2019s goodwill accounting can bring several advantages, such as:<\/p>\n<ul>\n<li>Generating revenue from selling products or services.<\/li>\n<li>Earning income from rentals made by other businesses.<\/li>\n<li>Enhancing service quality faster than competitors.<\/li>\n<li>Cutting down on operational costs.<\/li>\n<li>Reducing the workforce needed to complete tasks.<\/li>\n<li>Licensing out businesses that the company has acquired<\/li>\n<\/ul>\n<h2><b>Types of Goodwill Accounting<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Goodwill accounting is divided into two types: purchased and inherent. Purchased goodwill refers to the difference between a company&#8217;s overall value and the sum of its assets and liabilities, each of which is separately assessed.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">Inherent goodwill represents the additional value a business has that exceeds the fair value of its net assets. Goodwill also differs based on the nature of the business. Business goodwill is linked to market position and customer service, while professional practice goodwill applies to fields like law or medicine.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">It can be split into practitioner goodwill, based on individual reputation, and practice goodwill, which comes from the business&#8217;s reputation and operations.<\/span><\/p>\n<h2><b>Key Factors of Goodwill Accounting Growth<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-17334\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/unlocking-goodwill-accounting.webp\" alt=\"unlocking goodwill accounting\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/unlocking-goodwill-accounting.webp 1200w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/unlocking-goodwill-accounting-300x163.webp 300w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/unlocking-goodwill-accounting-1024x555.webp 1024w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/unlocking-goodwill-accounting-768x416.webp 768w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/unlocking-goodwill-accounting-775x420.webp 775w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/unlocking-goodwill-accounting-150x81.webp 150w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/unlocking-goodwill-accounting-696x377.webp 696w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/unlocking-goodwill-accounting-1068x580.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400\">Various factors influence goodwill accounting. Narito ang ilang mahahalagang salik at kanilang paliwanag:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><b>Product Quality<\/b><span style=\"font-weight: 400\">: High-quality products boost sales and profits, which in turn increase the company&#8217;s goodwill. Modern tools, such as inventory management systems, allow companies to instantly check product quality in the warehouse.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Management Efficiency<\/b><span style=\"font-weight: 400\">: As a company\u2019s management becomes more efficient, its goodwill increases. Improved management efficiency also helps streamline operational activities, further enhancing the company&#8217;s value.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Location<\/b><span style=\"font-weight: 400\">: A strategic business location makes it easier for customers to access products or services, leading to higher goodwill.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Market Conditions<\/b><span style=\"font-weight: 400\">: In a monopolistic market, a company can earn higher profits, which directly contributes to an increase in its goodwill.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Access to Raw Materials<\/b><span style=\"font-weight: 400\">: Easy access to raw materials ensures a stable supply of goods, adding to the company\u2019s reliability and, consequently, its goodwill.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Special Advantages<\/b><span style=\"font-weight: 400\">: Having special advantages, such as trademarks and a strong brand image, raises the value of goodwill.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>External Resources<\/b><span style=\"font-weight: 400\">: <span id=\"accurate\">Factors like after-sales service, effective advertising, consistent electricity supply, and ownership of trademarks all contribute to increasing a company\u2019s goodwill.<\/span><\/span><\/li>\n<\/ul>\n<h2><b>Formulas and How to Calculate Goodwill<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Goodwill is an important aspect when buying or merging with a company. It reflects the value of a business beyond its tangible assets. To calculate goodwill effectively, you can use two approaches depending on the size of the deal or the level of detail needed.<\/span><\/p>\n<h3><b>1. Formula for Quick Estimates<\/b><\/h3>\n<p><span style=\"font-weight: 400\">When you need a fast calculation, the formula approach works best:<\/span><\/p>\n<p><b>Goodwill = P &#8211; (A &#8211; L)<\/b><\/p>\n<p><span style=\"font-weight: 400\">Where:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><b>P<\/b><span style=\"font-weight: 400\"> = Purchase price of the target company<\/span><\/li>\n<li style=\"font-weight: 400\"><b>A<\/b><span style=\"font-weight: 400\"> = Fair market value of assets<\/span><\/li>\n<li style=\"font-weight: 400\"><b>L<\/b><span style=\"font-weight: 400\"> = Fair market value of liabilities<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">For example, if you buy a business for \u20b13 million, and the business has \u20b12 million in assets and \u20b1600,000 in liabilities, the net identifiable assets equal \u20b11.4 million. Therefore:<\/span><\/p>\n<p><b>Goodwill = \u20b13 million &#8211; \u20b11.4 million = \u20b11.6 million<\/b><\/p>\n<p><span style=\"font-weight: 400\">This method is ideal for smaller transactions where you just need a quick overview of the goodwill value.<\/span><\/p>\n<h3><b>2. Step-by-Step Method for Detailed Calculations<\/b><\/h3>\n<p><span style=\"font-weight: 400\">For more complex deals or formal financial reports, the detailed approach ensures accuracy:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400\"><b>Get the book value of assets<\/b><span style=\"font-weight: 400\">: Check the balance sheet for the recorded value of assets.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Determine the fair value<\/b><span style=\"font-weight: 400\">: Adjust the asset values to reflect their actual market worth.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Find the fair value adjustment<\/b><span style=\"font-weight: 400\">: Calculate the difference between the fair value and the book value.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Calculate the excess purchase price<\/b><span style=\"font-weight: 400\">: Subtract the net book value of the assets (assets minus liabilities) from the price you paid.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Deduct fair value adjustments<\/b><span style=\"font-weight: 400\">: Subtract any adjustments made to the asset values to get the goodwill.<\/span><\/li>\n<\/ol>\n<p><b>Example<\/b><span style=\"font-weight: 400\">:<\/span><span style=\"font-weight: 400\"><br \/>\n<\/span><span style=\"font-weight: 400\">You purchase a company for \u20b15 million. It has \u20b13.5 million in assets and \u20b1800,000 in liabilities, so the net assets are \u20b12.7 million. If fair value adjustments add \u20b1200,000, the goodwill would be:<\/span><\/p>\n<p><b>Goodwill = (\u20b15 million &#8211; \u20b12.7 million) &#8211; \u20b1200,000 = \u20b12.1 million<\/b><\/p>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400\">In conclusion, Goodwill accounting is the extra value a company has beyond its assets and liabilities, like its strong brand and loyal customers. For instance, AquaTech Corp., buying BlueWave Technologies Inc. for \u20b112 billion, with a goodwill of \u20b16.5 billion, shows the high value of the company\u2019s reputation and market strength.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Knowing how to calculate goodwill helps in making smart investment decisions and aligning purchases with business goals. This is important for Filipino businesses who want to get the most out of their investments and grow their businesses.<\/span><\/p>\n<p><span style=\"font-weight: 400\">In today\u2019s digital age, HashMicro&#8217;s <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/ai-accounting-software\/\">AI accounting software<\/a> makes it easy to record transactions and create accurate financial statements. Our <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/top-accounting-software-philippines\/\">accounting tools<\/a> includes reports that compare actual profits and losses with initial budgets and previous forecasts. Want to streamline your accounting and boost your company&#8217;s efficiency? Reach out to us for a <a href=\"https:\/\/www.hashmicro.com\/ph\/free-product-tour\/\">free demo<\/a> and see how our <a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/accounting-system\/\">accounting system<\/a> can transform your business!<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-1 flex gap-3 empty:hidden -ml-2\"><a href=\"https:\/\/www.hashmicro.com\/ph\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-demo-gratis.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-demo-gratis.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/mobile-bir-demo-gratis.webp\" alt=\"FreeDemo\" class=\"responsive-image-banner\" width=\"620\" height=\"255\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"md:pt-0 dark:border-white\/20 md:border-transparent md:dark:border-transparent w-full\">\n<div class=\"\">\n<div class=\"text-base px-3 md:px-4 m-auto w-full md:px-5 lg:px-1 xl:px-5\">\n<div class=\"mx-auto flex flex-1 gap-4 text-base md:gap-5 lg:gap-6 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem]\">\n<div class=\"relative flex h-full max-w-full flex-1 flex-col\">\n<div class=\"group relative flex w-full items-center\">\n<div class=\"flex w-full flex-col gap-1.5 rounded-[26px] p-1.5 transition-colors bg-[#f4f4f4] dark:bg-token-main-surface-secondary\">\n<div class=\"flex items-end gap-1.5 md:gap-2\">\n<div class=\"flex min-w-0 flex-1 flex-col\">\n<div class=\"_prosemirror-parent_kgrdp_1 text-token-text-primary max-h-[25dvh] max-h-52 overflow-auto default-browser\">\n<div id=\"prompt-textarea\" class=\"ProseMirror\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-1 flex gap-3 empty:hidden -ml-2\">\n<div class=\"items-center justify-start rounded-xl p-1 flex\">\n<div class=\"flex items-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Businesses often think they can create goodwill on their own, but\u00a0accounting software\u00a0only records goodwill when a company buys another business for more than the value of its identifiable assets. Ang maling pananaw na ito ay madalas na nagdudulot ng kalituhan sa pag-record ng goodwill. While internal growth, reputation, or brand development are valuable, they do [&hellip;]<\/p>\n","protected":false},"author":49,"featured_media":17336,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[157],"tags":[],"class_list":{"0":"post-7952","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Goodwill Accounting: Benefits and Easy Calculation Guide<\/title>\n<meta name=\"description\" content=\"Goodwill accounting is recorded when buying a company for more than its asset value, not from internal growth, and reflects brand uniqueness.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Goodwill Accounting: Benefits and Easy Calculation Guide\" \/>\n<meta property=\"og:description\" content=\"Goodwill accounting is recorded when buying a company for more than its asset value, not from internal growth, and reflects brand uniqueness.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/\" \/>\n<meta property=\"og:site_name\" content=\"HashMicro Philippine Blog\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-12T06:50:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-03T07:34:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/goodwill-accounting-benefit-easy-calculation.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"650\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Joshua Manalo\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Joshua Manalo\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/\",\"url\":\"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/\",\"name\":\"Goodwill Accounting: Benefits and Easy Calculation Guide\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/goodwill-accounting-benefit-easy-calculation.webp\",\"datePublished\":\"2024-09-12T06:50:52+00:00\",\"dateModified\":\"2025-06-03T07:34:42+00:00\",\"author\":{\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/#\/schema\/person\/ca237f5a7f4883340e31d99618ed987b\"},\"description\":\"Goodwill accounting is recorded when buying a company for more than its asset value, not from internal growth, and reflects brand uniqueness.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/#breadcrumb\"},\"inLanguage\":\"en-PH\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-PH\",\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/#primaryimage\",\"url\":\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/goodwill-accounting-benefit-easy-calculation.webp\",\"contentUrl\":\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/goodwill-accounting-benefit-easy-calculation.webp\",\"width\":1200,\"height\":650,\"caption\":\"goodwill accounting benefit easy calculation\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.hashmicro.com\/ph\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Goodwill Accounting: Benefits and Easy Calculation Guide\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/#website\",\"url\":\"https:\/\/www.hashmicro.com\/ph\/blog\/\",\"name\":\"HashMicro Philippine Blog\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.hashmicro.com\/ph\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-PH\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/#\/schema\/person\/ca237f5a7f4883340e31d99618ed987b\",\"name\":\"Joshua Manalo\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-PH\",\"@id\":\"https:\/\/www.hashmicro.com\/ph\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/11\/Joshua-Manalo-96x96.webp\",\"contentUrl\":\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/11\/Joshua-Manalo-96x96.webp\",\"caption\":\"Joshua Manalo\"},\"description\":\"Joshua Manalo creates accounting-related content that simplifies complex financial concepts for a broader business audience. His articles are filled with practical tips, regulatory updates, and workflow enhancements.\",\"url\":\"https:\/\/www.hashmicro.com\/ph\/blog\/author\/joshua-manalo\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Goodwill Accounting: Benefits and Easy Calculation Guide","description":"Goodwill accounting is recorded when buying a company for more than its asset value, not from internal growth, and reflects brand uniqueness.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/","og_locale":"en_US","og_type":"article","og_title":"Goodwill Accounting: Benefits and Easy Calculation Guide","og_description":"Goodwill accounting is recorded when buying a company for more than its asset value, not from internal growth, and reflects brand uniqueness.","og_url":"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/","og_site_name":"HashMicro Philippine Blog","article_published_time":"2024-09-12T06:50:52+00:00","article_modified_time":"2025-06-03T07:34:42+00:00","og_image":[{"width":1200,"height":650,"url":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/goodwill-accounting-benefit-easy-calculation.webp","type":"image\/webp"}],"author":"Joshua Manalo","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Joshua Manalo","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/","url":"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/","name":"Goodwill Accounting: Benefits and Easy Calculation Guide","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/ph\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/#primaryimage"},"image":{"@id":"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/goodwill-accounting-benefit-easy-calculation.webp","datePublished":"2024-09-12T06:50:52+00:00","dateModified":"2025-06-03T07:34:42+00:00","author":{"@id":"https:\/\/www.hashmicro.com\/ph\/blog\/#\/schema\/person\/ca237f5a7f4883340e31d99618ed987b"},"description":"Goodwill accounting is recorded when buying a company for more than its asset value, not from internal growth, and reflects brand uniqueness.","breadcrumb":{"@id":"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/#breadcrumb"},"inLanguage":"en-PH","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/"]}]},{"@type":"ImageObject","inLanguage":"en-PH","@id":"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/#primaryimage","url":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/goodwill-accounting-benefit-easy-calculation.webp","contentUrl":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/09\/goodwill-accounting-benefit-easy-calculation.webp","width":1200,"height":650,"caption":"goodwill accounting benefit easy calculation"},{"@type":"BreadcrumbList","@id":"https:\/\/www.hashmicro.com\/ph\/blog\/goodwill-accounting-benefit-easy-calculation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hashmicro.com\/ph\/blog\/"},{"@type":"ListItem","position":2,"name":"Goodwill Accounting: Benefits and Easy Calculation Guide"}]},{"@type":"WebSite","@id":"https:\/\/www.hashmicro.com\/ph\/blog\/#website","url":"https:\/\/www.hashmicro.com\/ph\/blog\/","name":"HashMicro Philippine Blog","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hashmicro.com\/ph\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-PH"},{"@type":"Person","@id":"https:\/\/www.hashmicro.com\/ph\/blog\/#\/schema\/person\/ca237f5a7f4883340e31d99618ed987b","name":"Joshua Manalo","image":{"@type":"ImageObject","inLanguage":"en-PH","@id":"https:\/\/www.hashmicro.com\/ph\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/11\/Joshua-Manalo-96x96.webp","contentUrl":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/11\/Joshua-Manalo-96x96.webp","caption":"Joshua Manalo"},"description":"Joshua Manalo creates accounting-related content that simplifies complex financial concepts for a broader business audience. His articles are filled with practical tips, regulatory updates, and workflow enhancements.","url":"https:\/\/www.hashmicro.com\/ph\/blog\/author\/joshua-manalo\/"}]}},"order_j":"","_links":{"self":[{"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/posts\/7952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/users\/49"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/comments?post=7952"}],"version-history":[{"count":13,"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/posts\/7952\/revisions"}],"predecessor-version":[{"id":26759,"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/posts\/7952\/revisions\/26759"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/media\/17336"}],"wp:attachment":[{"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/media?parent=7952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/categories?post=7952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashmicro.com\/ph\/blog\/wp-json\/wp\/v2\/tags?post=7952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}