goodwill. A business’s reputation, patronage, and other intangible assets that are considered when appraising the business, esp. for purchase; the ability to earn income in excess of the income that would be expected from the business viewed as a mere collection of assets. • Because an established business’s trademark or servicemark is a symbol of goodwill, trademark infringement is a form of theft of goodwill. By the same token, when a trademark is assigned, the goodwill that it carries is also assigned. — Also written good will. Cf. going-concern value under VALUE(2). [Cases: Good Will 1–2.]
“[Goodwill] is only another name for reputation, credit, honesty, fair name, reliability.” Harry D. Nims, The Law of Unfair Competition and Trade-Marks 36 (1929).
“Good will is to be distinguished from that element of value referred to variously as going-concern value, going value, or going business. Although some courts have stated that the difference is merely technical and that it is unimportant to attempt to separate these intangibles, it is generally held that going-concern value is that which inheres in a plant of an established business.” 38 Am. Jur. 2d Good Will § 2, at 913 (1968).
资深译员Bryan，毕业于美国一流的翻译学院，专注翻译各种与
贸易与海关有关的法律文件。
