law practice. An attorney’s professional business, including the relationships that the attorney has with clients and the goodwill associated with those relationships. Cf. PRACTICE OF LAW. [Cases: Attorney and Client 63. C.J.S. Attorney and Client §§ 165–166, 179–181, 234.]
Property that lacks a physical existence. • Examples include stock options and business goodwill. Cf. tangible property. [Cases: Property 1, 2. C.J.S. Property §§ 2–13, 15–20.]
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The value of a commercial enterprise’s assets or of the enterprise itself as an active business with future earning power, as opposed to the liquidation value of the business or of its assets. • Going-concern value includes, for example, goodwill. — Also termed going value. Cf. GOODWILL.
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product-line exception. An exception from the usual rule that a successor corporation is not liable for the acts of its predecessor, arising when the successor acquired all the predecessor’s assets, held itself out as a continuation of the predecessor by producing the same product line under the same or a similar name, and benefited from
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（具有商誉的）企业 英语：business (with goodwill) 法语：fonds de commerce 德语：Firmenwert, Geschäftswert 意大利语：impresa, azienda (valore azienda con avviamento) 西班牙语：fondo de comercio
pooling of interests 股权集合；权益集合 公司兼并时采用的一种会计方法，被收购方的资产按照其最初的购入成本记入收购方的账簿，不建立「商誉」〔goodwill〕账目。
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商誉 英语：goodwill 法语：fonds commercial, survaleur 德语：Geschäftswert, Goodwill 意大利语：avviamento commerciale 西班牙语：fondo de comercio, goodwill