id	sid	tid	token	lemma	pos
ajbmeb-3149	1	1	american	american	PROPN
ajbmeb-3149	1	2	journal	journal	PROPN
ajbmeb-3149	1	3	of	of	ADP
ajbmeb-3149	1	4	business	business	NOUN
ajbmeb-3149	1	5	management	management	NOUN
ajbmeb-3149	1	6	,	,	PUNCT
ajbmeb-3149	1	7	economics	economic	NOUN
ajbmeb-3149	1	8	and	and	CCONJ
ajbmeb-3149	1	9	banking	banking	NOUN
ajbmeb-3149	1	10	issn	issn	PROPN
ajbmeb-3149	1	11	(	(	PUNCT
ajbmeb-3149	1	12	e	e	NOUN
ajbmeb-3149	1	13	):	):	PUNCT
ajbmeb-3149	1	14	2832	2832	NUM
ajbmeb-3149	1	15	-	-	SYM
ajbmeb-3149	1	16	8078	8078	NUM
ajbmeb-3149	1	17	volume	volume	NOUN
ajbmeb-3149	1	18	41	41	NUM
ajbmeb-3149	1	19	,	,	PUNCT
ajbmeb-3149	1	20	october	october	PROPN
ajbmeb-3149	1	21	2025	2025	NUM
ajbmeb-3149	1	22	p	p	NOUN
ajbmeb-3149	1	23	a	a	DET
ajbmeb-3149	1	24	g	g	NOUN
ajbmeb-3149	1	25	e	e	NOUN
ajbmeb-3149	1	26	|	|	NOUN
ajbmeb-3149	1	27	88	88	NUM
ajbmeb-3149	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3149	1	29	methods	method	NOUN
ajbmeb-3149	1	30	of	of	ADP
ajbmeb-3149	1	31	goodwill	goodwill	NOUN
ajbmeb-3149	1	32	assessment	assessment	NOUN
ajbmeb-3149	1	33	and	and	CCONJ
ajbmeb-3149	1	34	ways	way	NOUN
ajbmeb-3149	1	35	to	to	PART
ajbmeb-3149	1	36	improve	improve	VERB
ajbmeb-3149	1	37	them	they	PRON
ajbmeb-3149	1	38	kasimova	kasimova	PROPN
ajbmeb-3149	1	39	sayora	sayora	PROPN
ajbmeb-3149	1	40	karimjon	karimjon	PROPN
ajbmeb-3149	1	41	qizi	qizi	PROPN
ajbmeb-3149	1	42	associate	associate	NOUN
ajbmeb-3149	1	43	professor	professor	NOUN
ajbmeb-3149	1	44	of	of	ADP
ajbmeb-3149	1	45	the	the	DET
ajbmeb-3149	1	46	department	department	NOUN
ajbmeb-3149	1	47	“	"	PUNCT
ajbmeb-3149	1	48	appraisal	appraisal	NOUN
ajbmeb-3149	1	49	and	and	CCONJ
ajbmeb-3149	1	50	investments	investment	NOUN
ajbmeb-3149	1	51	”	"	PUNCT
ajbmeb-3149	1	52	tashkent	tashkent	PROPN
ajbmeb-3149	1	53	state	state	PROPN
ajbmeb-3149	1	54	economic	economic	PROPN
ajbmeb-3149	1	55	university	university	PROPN
ajbmeb-3149	1	56	a	a	DET
ajbmeb-3149	1	57	b	b	PROPN
ajbmeb-3149	1	58	s	s	ADP
ajbmeb-3149	1	59	t	t	PROPN
ajbmeb-3149	1	60	r	r	NOUN
ajbmeb-3149	1	61	a	a	DET
ajbmeb-3149	1	62	c	c	NOUN
ajbmeb-3149	1	63	t	t	NOUN
ajbmeb-3149	1	64	k	k	X
ajbmeb-3149	1	65	e	e	PROPN
ajbmeb-3149	1	66	y	y	PROPN
ajbmeb-3149	1	67	w	w	NOUN
ajbmeb-3149	1	68	o	o	NOUN
ajbmeb-3149	1	69	r	r	NOUN
ajbmeb-3149	1	70	d	d	X
ajbmeb-3149	1	71	s	s	NOUN
ajbmeb-3149	1	72	for	for	ADP
ajbmeb-3149	1	73	many	many	ADJ
ajbmeb-3149	1	74	companies	company	NOUN
ajbmeb-3149	1	75	,	,	PUNCT
ajbmeb-3149	1	76	goodwill	goodwill	NOUN
ajbmeb-3149	1	77	is	be	AUX
ajbmeb-3149	1	78	the	the	DET
ajbmeb-3149	1	79	most	most	ADV
ajbmeb-3149	1	80	significant	significant	ADJ
ajbmeb-3149	1	81	asset	asset	NOUN
ajbmeb-3149	1	82	,	,	PUNCT
ajbmeb-3149	1	83	for	for	ADP
ajbmeb-3149	1	84	which	which	PRON
ajbmeb-3149	1	85	such	such	ADJ
ajbmeb-3149	1	86	concepts	concept	NOUN
ajbmeb-3149	1	87	as	as	ADP
ajbmeb-3149	1	88	identifiability	identifiability	NOUN
ajbmeb-3149	1	89	and	and	CCONJ
ajbmeb-3149	1	90	isolation	isolation	NOUN
ajbmeb-3149	1	91	are	be	AUX
ajbmeb-3149	1	92	not	not	PART
ajbmeb-3149	1	93	typical	typical	ADJ
ajbmeb-3149	1	94	.	.	PUNCT
ajbmeb-3149	2	1	goodwill	goodwill	NOUN
ajbmeb-3149	2	2	simplifies	simplifie	NOUN
ajbmeb-3149	2	3	asset	asset	NOUN
ajbmeb-3149	2	4	manipulation	manipulation	NOUN
ajbmeb-3149	2	5	,	,	PUNCT
ajbmeb-3149	2	6	but	but	CCONJ
ajbmeb-3149	2	7	at	at	ADP
ajbmeb-3149	2	8	the	the	DET
ajbmeb-3149	2	9	same	same	ADJ
ajbmeb-3149	2	10	time	time	NOUN
ajbmeb-3149	2	11	,	,	PUNCT
ajbmeb-3149	2	12	neither	neither	CCONJ
ajbmeb-3149	2	13	many	many	ADJ
ajbmeb-3149	2	14	accountants	accountant	NOUN
ajbmeb-3149	2	15	nor	nor	CCONJ
ajbmeb-3149	2	16	the	the	DET
ajbmeb-3149	2	17	management	management	NOUN
ajbmeb-3149	2	18	of	of	ADP
ajbmeb-3149	2	19	these	these	DET
ajbmeb-3149	2	20	companies	company	NOUN
ajbmeb-3149	2	21	know	know	VERB
ajbmeb-3149	2	22	how	how	SCONJ
ajbmeb-3149	2	23	to	to	PART
ajbmeb-3149	2	24	accurately	accurately	ADV
ajbmeb-3149	2	25	and	and	CCONJ
ajbmeb-3149	2	26	correctly	correctly	ADV
ajbmeb-3149	2	27	evaluate	evaluate	VERB
ajbmeb-3149	2	28	goodwill	goodwill	NOUN
ajbmeb-3149	2	29	,	,	PUNCT
ajbmeb-3149	2	30	since	since	SCONJ
ajbmeb-3149	2	31	its	its	PRON
ajbmeb-3149	2	32	real	real	ADJ
ajbmeb-3149	2	33	value	value	NOUN
ajbmeb-3149	2	34	is	be	AUX
ajbmeb-3149	2	35	formed	form	VERB
ajbmeb-3149	2	36	when	when	SCONJ
ajbmeb-3149	2	37	the	the	DET
ajbmeb-3149	2	38	organization	organization	NOUN
ajbmeb-3149	2	39	is	be	AUX
ajbmeb-3149	2	40	sold	sell	VERB
ajbmeb-3149	2	41	.	.	PUNCT
ajbmeb-3149	3	1	but	but	CCONJ
ajbmeb-3149	3	2	goodwill	goodwill	NOUN
ajbmeb-3149	3	3	evaluation	evaluation	NOUN
ajbmeb-3149	3	4	is	be	AUX
ajbmeb-3149	3	5	necessary	necessary	ADJ
ajbmeb-3149	3	6	,	,	PUNCT
ajbmeb-3149	3	7	and	and	CCONJ
ajbmeb-3149	3	8	goodwill	goodwill	NOUN
ajbmeb-3149	3	9	can	can	AUX
ajbmeb-3149	3	10	be	be	AUX
ajbmeb-3149	3	11	evaluated	evaluate	VERB
ajbmeb-3149	3	12	in	in	ADP
ajbmeb-3149	3	13	various	various	ADJ
ajbmeb-3149	3	14	ways	way	NOUN
ajbmeb-3149	3	15	.	.	PUNCT
ajbmeb-3149	4	1	the	the	DET
ajbmeb-3149	4	2	article	article	NOUN
ajbmeb-3149	4	3	considers	consider	VERB
ajbmeb-3149	4	4	the	the	DET
ajbmeb-3149	4	5	main	main	ADJ
ajbmeb-3149	4	6	methods	method	NOUN
ajbmeb-3149	4	7	of	of	ADP
ajbmeb-3149	4	8	goodwill	goodwill	NOUN
ajbmeb-3149	4	9	evaluation	evaluation	NOUN
ajbmeb-3149	4	10	,	,	PUNCT
ajbmeb-3149	4	11	suggests	suggest	VERB
ajbmeb-3149	4	12	ways	way	NOUN
ajbmeb-3149	4	13	to	to	PART
ajbmeb-3149	4	14	improve	improve	VERB
ajbmeb-3149	4	15	them	they	PRON
ajbmeb-3149	4	16	and	and	CCONJ
ajbmeb-3149	4	17	develops	develop	VERB
ajbmeb-3149	4	18	its	its	PRON
ajbmeb-3149	4	19	own	own	ADJ
ajbmeb-3149	4	20	method	method	NOUN
ajbmeb-3149	4	21	for	for	ADP
ajbmeb-3149	4	22	evaluating	evaluate	VERB
ajbmeb-3149	4	23	goodwill	goodwill	NOUN
ajbmeb-3149	4	24	.	.	PUNCT
ajbmeb-3149	5	1	goodwill	goodwill	NOUN
ajbmeb-3149	5	2	,	,	PUNCT
ajbmeb-3149	5	3	intangible	intangible	ADJ
ajbmeb-3149	5	4	assets	asset	NOUN
ajbmeb-3149	5	5	,	,	PUNCT
ajbmeb-3149	5	6	evaluation	evaluation	NOUN
ajbmeb-3149	5	7	,	,	PUNCT
ajbmeb-3149	5	8	cost	cost	NOUN
ajbmeb-3149	5	9	management	management	NOUN
ajbmeb-3149	5	10	.	.	PUNCT
ajbmeb-3149	6	1	introduction	introduction	NOUN
ajbmeb-3149	6	2	before	before	ADP
ajbmeb-3149	6	3	examining	examine	VERB
ajbmeb-3149	6	4	the	the	DET
ajbmeb-3149	6	5	existing	exist	VERB
ajbmeb-3149	6	6	evaluation	evaluation	NOUN
ajbmeb-3149	6	7	methods	method	NOUN
ajbmeb-3149	6	8	,	,	PUNCT
ajbmeb-3149	6	9	it	it	PRON
ajbmeb-3149	6	10	should	should	AUX
ajbmeb-3149	6	11	be	be	AUX
ajbmeb-3149	6	12	noted	note	VERB
ajbmeb-3149	6	13	that	that	SCONJ
ajbmeb-3149	6	14	the	the	DET
ajbmeb-3149	6	15	concepts	concept	NOUN
ajbmeb-3149	6	16	of	of	ADP
ajbmeb-3149	6	17	"	"	PUNCT
ajbmeb-3149	6	18	business	business	NOUN
ajbmeb-3149	6	19	reputation	reputation	NOUN
ajbmeb-3149	6	20	"	"	PUNCT
ajbmeb-3149	6	21	and	and	CCONJ
ajbmeb-3149	6	22	"	"	PUNCT
ajbmeb-3149	6	23	goodwill	goodwill	NOUN
ajbmeb-3149	6	24	"	"	PUNCT
ajbmeb-3149	6	25	can	can	AUX
ajbmeb-3149	6	26	be	be	AUX
ajbmeb-3149	6	27	used	use	VERB
ajbmeb-3149	6	28	as	as	ADP
ajbmeb-3149	6	29	synonyms	synonym	NOUN
ajbmeb-3149	6	30	,	,	PUNCT
ajbmeb-3149	6	31	but	but	CCONJ
ajbmeb-3149	6	32	only	only	ADV
ajbmeb-3149	6	33	if	if	SCONJ
ajbmeb-3149	6	34	we	we	PRON
ajbmeb-3149	6	35	are	be	AUX
ajbmeb-3149	6	36	talking	talk	VERB
ajbmeb-3149	6	37	about	about	ADP
ajbmeb-3149	6	38	the	the	DET
ajbmeb-3149	6	39	cost	cost	NOUN
ajbmeb-3149	6	40	evaluation	evaluation	NOUN
ajbmeb-3149	6	41	of	of	ADP
ajbmeb-3149	6	42	business	business	NOUN
ajbmeb-3149	6	43	reputation	reputation	NOUN
ajbmeb-3149	6	44	.	.	PUNCT
ajbmeb-3149	7	1	thus	thus	ADV
ajbmeb-3149	7	2	,	,	PUNCT
ajbmeb-3149	7	3	any	any	DET
ajbmeb-3149	7	4	company	company	NOUN
ajbmeb-3149	7	5	in	in	ADP
ajbmeb-3149	7	6	the	the	DET
ajbmeb-3149	7	7	process	process	NOUN
ajbmeb-3149	7	8	of	of	ADP
ajbmeb-3149	7	9	its	its	PRON
ajbmeb-3149	7	10	development	development	NOUN
ajbmeb-3149	7	11	reaches	reach	VERB
ajbmeb-3149	7	12	a	a	DET
ajbmeb-3149	7	13	point	point	NOUN
ajbmeb-3149	7	14	when	when	SCONJ
ajbmeb-3149	7	15	it	it	PRON
ajbmeb-3149	7	16	realizes	realize	VERB
ajbmeb-3149	7	17	the	the	DET
ajbmeb-3149	7	18	need	need	NOUN
ajbmeb-3149	7	19	to	to	PART
ajbmeb-3149	7	20	evaluate	evaluate	VERB
ajbmeb-3149	7	21	its	its	PRON
ajbmeb-3149	7	22	own	own	ADJ
ajbmeb-3149	7	23	business	business	NOUN
ajbmeb-3149	7	24	reputation	reputation	NOUN
ajbmeb-3149	7	25	with	with	ADP
ajbmeb-3149	7	26	high	high	ADJ
ajbmeb-3149	7	27	reliability	reliability	NOUN
ajbmeb-3149	7	28	.	.	PUNCT
ajbmeb-3149	8	1	speaking	speak	VERB
ajbmeb-3149	8	2	about	about	ADP
ajbmeb-3149	8	3	the	the	DET
ajbmeb-3149	8	4	evaluation	evaluation	NOUN
ajbmeb-3149	8	5	of	of	ADP
ajbmeb-3149	8	6	the	the	DET
ajbmeb-3149	8	7	cost	cost	NOUN
ajbmeb-3149	8	8	of	of	ADP
ajbmeb-3149	8	9	business	business	NOUN
ajbmeb-3149	8	10	reputation	reputation	NOUN
ajbmeb-3149	8	11	,	,	PUNCT
ajbmeb-3149	8	12	we	we	PRON
ajbmeb-3149	8	13	can	can	AUX
ajbmeb-3149	8	14	say	say	VERB
ajbmeb-3149	8	15	with	with	ADP
ajbmeb-3149	8	16	great	great	ADJ
ajbmeb-3149	8	17	confidence	confidence	NOUN
ajbmeb-3149	8	18	that	that	SCONJ
ajbmeb-3149	8	19	in	in	ADP
ajbmeb-3149	8	20	this	this	DET
ajbmeb-3149	8	21	case	case	NOUN
ajbmeb-3149	8	22	the	the	DET
ajbmeb-3149	8	23	company	company	NOUN
ajbmeb-3149	8	24	will	will	AUX
ajbmeb-3149	8	25	calculate	calculate	VERB
ajbmeb-3149	8	26	the	the	DET
ajbmeb-3149	8	27	amount	amount	NOUN
ajbmeb-3149	8	28	of	of	ADP
ajbmeb-3149	8	29	its	its	PRON
ajbmeb-3149	8	30	own	own	ADJ
ajbmeb-3149	8	31	goodwill	goodwill	NOUN
ajbmeb-3149	8	32	.	.	PUNCT
ajbmeb-3149	9	1	international	international	ADJ
ajbmeb-3149	9	2	financial	financial	ADJ
ajbmeb-3149	9	3	reporting	reporting	NOUN
ajbmeb-3149	9	4	standards	standard	NOUN
ajbmeb-3149	9	5	(	(	PUNCT
ajbmeb-3149	9	6	38	38	NUM
ajbmeb-3149	9	7	"	"	PUNCT
ajbmeb-3149	9	8	intangible	intangible	ADJ
ajbmeb-3149	9	9	assets	asset	NOUN
ajbmeb-3149	9	10	"	"	PUNCT
ajbmeb-3149	9	11	and	and	CCONJ
ajbmeb-3149	9	12	others	other	NOUN
ajbmeb-3149	9	13	)	)	PUNCT
ajbmeb-3149	9	14	state	state	NOUN
ajbmeb-3149	9	15	that	that	PRON
ajbmeb-3149	9	16	internally	internally	ADV
ajbmeb-3149	9	17	created	create	VERB
ajbmeb-3149	9	18	business	business	NOUN
ajbmeb-3149	9	19	reputation	reputation	NOUN
ajbmeb-3149	9	20	is	be	AUX
ajbmeb-3149	9	21	not	not	PART
ajbmeb-3149	9	22	recognized	recognize	VERB
ajbmeb-3149	9	23	as	as	ADP
ajbmeb-3149	9	24	an	an	DET
ajbmeb-3149	9	25	asset	asset	NOUN
ajbmeb-3149	9	26	,	,	PUNCT
ajbmeb-3149	9	27	since	since	SCONJ
ajbmeb-3149	9	28	it	it	PRON
ajbmeb-3149	9	29	is	be	AUX
ajbmeb-3149	9	30	not	not	PART
ajbmeb-3149	9	31	an	an	DET
ajbmeb-3149	9	32	identifiable	identifiable	ADJ
ajbmeb-3149	9	33	resource	resource	NOUN
ajbmeb-3149	9	34	controlled	control	VERB
ajbmeb-3149	9	35	by	by	ADP
ajbmeb-3149	9	36	the	the	DET
ajbmeb-3149	9	37	company	company	NOUN
ajbmeb-3149	9	38	,	,	PUNCT
ajbmeb-3149	9	39	which	which	PRON
ajbmeb-3149	9	40	can	can	AUX
ajbmeb-3149	9	41	be	be	AUX
ajbmeb-3149	9	42	reliably	reliably	ADV
ajbmeb-3149	9	43	evaluated	evaluate	VERB
ajbmeb-3149	9	44	.	.	PUNCT
ajbmeb-3149	10	1	in	in	ADP
ajbmeb-3149	10	2	other	other	ADJ
ajbmeb-3149	10	3	words	word	NOUN
ajbmeb-3149	10	4	,	,	PUNCT
ajbmeb-3149	10	5	a	a	DET
ajbmeb-3149	10	6	profitable	profitable	ADJ
ajbmeb-3149	10	7	,	,	PUNCT
ajbmeb-3149	10	8	successfully	successfully	ADV
ajbmeb-3149	10	9	operating	operate	VERB
ajbmeb-3149	10	10	company	company	NOUN
ajbmeb-3149	10	11	with	with	ADP
ajbmeb-3149	10	12	strong	strong	ADJ
ajbmeb-3149	10	13	business	business	NOUN
ajbmeb-3149	10	14	ties	tie	NOUN
ajbmeb-3149	10	15	,	,	PUNCT
ajbmeb-3149	10	16	with	with	ADP
ajbmeb-3149	10	17	products	product	NOUN
ajbmeb-3149	10	18	in	in	ADP
ajbmeb-3149	10	19	demand	demand	NOUN
ajbmeb-3149	10	20	,	,	PUNCT
ajbmeb-3149	10	21	constantly	constantly	ADV
ajbmeb-3149	10	22	increasing	increase	VERB
ajbmeb-3149	10	23	its	its	PRON
ajbmeb-3149	10	24	achievements	achievement	NOUN
ajbmeb-3149	10	25	,	,	PUNCT
ajbmeb-3149	10	26	has	have	VERB
ajbmeb-3149	10	27	no	no	DET
ajbmeb-3149	10	28	right	right	NOUN
ajbmeb-3149	10	29	to	to	PART
ajbmeb-3149	10	30	put	put	VERB
ajbmeb-3149	10	31	its	its	PRON
ajbmeb-3149	10	32	own	own	ADJ
ajbmeb-3149	10	33	goodwill	goodwill	NOUN
ajbmeb-3149	10	34	on	on	ADP
ajbmeb-3149	10	35	the	the	DET
ajbmeb-3149	10	36	balance	balance	NOUN
ajbmeb-3149	10	37	sheet	sheet	NOUN
ajbmeb-3149	10	38	.	.	PUNCT
ajbmeb-3149	11	1	and	and	CCONJ
ajbmeb-3149	11	2	yet	yet	ADV
ajbmeb-3149	11	3	,	,	PUNCT
ajbmeb-3149	11	4	a	a	DET
ajbmeb-3149	11	5	modern	modern	ADJ
ajbmeb-3149	11	6	company	company	NOUN
ajbmeb-3149	11	7	needs	need	VERB
ajbmeb-3149	11	8	to	to	PART
ajbmeb-3149	11	9	have	have	VERB
ajbmeb-3149	11	10	a	a	DET
ajbmeb-3149	11	11	clear	clear	ADJ
ajbmeb-3149	11	12	idea	idea	NOUN
ajbmeb-3149	11	13	of	of	ADP
ajbmeb-3149	11	14	how	how	SCONJ
ajbmeb-3149	11	15	much	much	ADJ
ajbmeb-3149	11	16	its	its	PRON
ajbmeb-3149	11	17	reputation	reputation	NOUN
ajbmeb-3149	11	18	is	be	AUX
ajbmeb-3149	11	19	worth	worth	ADJ
ajbmeb-3149	11	20	at	at	ADP
ajbmeb-3149	11	21	any	any	DET
ajbmeb-3149	11	22	given	give	VERB
ajbmeb-3149	11	23	moment	moment	NOUN
ajbmeb-3149	11	24	in	in	ADP
ajbmeb-3149	11	25	time	time	NOUN
ajbmeb-3149	11	26	.	.	PUNCT
ajbmeb-3149	12	1	literature	literature	NOUN
ajbmeb-3149	12	2	review	review	VERB
ajbmeb-3149	12	3	there	there	PRON
ajbmeb-3149	12	4	are	be	VERB
ajbmeb-3149	12	5	various	various	ADJ
ajbmeb-3149	12	6	approaches	approach	NOUN
ajbmeb-3149	12	7	to	to	ADP
ajbmeb-3149	12	8	defining	define	VERB
ajbmeb-3149	12	9	the	the	DET
ajbmeb-3149	12	10	concept	concept	NOUN
ajbmeb-3149	12	11	of	of	ADP
ajbmeb-3149	12	12	"	"	PUNCT
ajbmeb-3149	12	13	business	business	NOUN
ajbmeb-3149	12	14	reputation	reputation	NOUN
ajbmeb-3149	12	15	"	"	PUNCT
ajbmeb-3149	12	16	in	in	ADP
ajbmeb-3149	12	17	the	the	DET
ajbmeb-3149	12	18	academic	academic	ADJ
ajbmeb-3149	12	19	literature	literature	NOUN
ajbmeb-3149	12	20	.	.	PUNCT
ajbmeb-3149	13	1	for	for	ADP
ajbmeb-3149	13	2	example	example	NOUN
ajbmeb-3149	13	3	,	,	PUNCT
ajbmeb-3149	13	4	in	in	ADP
ajbmeb-3149	13	5	her	her	PRON
ajbmeb-3149	13	6	work	work	NOUN
ajbmeb-3149	13	7	,	,	PUNCT
ajbmeb-3149	13	8	i.s	i.s	PROPN
ajbmeb-3149	13	9	.	.	PROPN
ajbmeb-3149	13	10	vazhenina	vazhenina	PROPN
ajbmeb-3149	13	11	gives	give	VERB
ajbmeb-3149	13	12	the	the	DET
ajbmeb-3149	13	13	following	follow	VERB
ajbmeb-3149	13	14	definition	definition	NOUN
ajbmeb-3149	13	15	of	of	ADP
ajbmeb-3149	13	16	this	this	DET
ajbmeb-3149	13	17	term	term	NOUN
ajbmeb-3149	13	18	:	:	PUNCT
ajbmeb-3149	13	19	it	it	PRON
ajbmeb-3149	13	20	is	be	AUX
ajbmeb-3149	13	21	a	a	DET
ajbmeb-3149	13	22	dynamic	dynamic	ADJ
ajbmeb-3149	13	23	characteristic	characteristic	NOUN
ajbmeb-3149	13	24	of	of	ADP
ajbmeb-3149	13	25	a	a	DET
ajbmeb-3149	13	26	company	company	NOUN
ajbmeb-3149	13	27	's	's	PART
ajbmeb-3149	13	28	behavior	behavior	NOUN
ajbmeb-3149	13	29	that	that	PRON
ajbmeb-3149	13	30	is	be	AUX
ajbmeb-3149	13	31	formed	form	VERB
ajbmeb-3149	13	32	in	in	ADP
ajbmeb-3149	13	33	society	society	NOUN
ajbmeb-3149	13	34	over	over	ADP
ajbmeb-3149	13	35	a	a	DET
ajbmeb-3149	13	36	fairly	fairly	ADV
ajbmeb-3149	13	37	long	long	ADJ
ajbmeb-3149	13	38	period	period	NOUN
ajbmeb-3149	13	39	of	of	ADP
ajbmeb-3149	13	40	time	time	NOUN
ajbmeb-3149	13	41	.	.	PUNCT
ajbmeb-3149	14	1	it	it	PRON
ajbmeb-3149	14	2	is	be	AUX
ajbmeb-3149	14	3	formed	form	VERB
ajbmeb-3149	14	4	on	on	ADP
ajbmeb-3149	14	5	the	the	DET
ajbmeb-3149	14	6	basis	basis	NOUN
ajbmeb-3149	14	7	of	of	ADP
ajbmeb-3149	14	8	a	a	DET
ajbmeb-3149	14	9	set	set	NOUN
ajbmeb-3149	14	10	of	of	ADP
ajbmeb-3149	14	11	information	information	NOUN
ajbmeb-3149	14	12	about	about	ADP
ajbmeb-3149	14	13	how	how	SCONJ
ajbmeb-3149	14	14	and	and	CCONJ
ajbmeb-3149	14	15	by	by	ADP
ajbmeb-3149	14	16	what	what	PRON
ajbmeb-3149	14	17	methods	method	VERB
ajbmeb-3149	14	18	an	an	DET
ajbmeb-3149	14	19	entrepreneurial	entrepreneurial	ADJ
ajbmeb-3149	14	20	structure	structure	NOUN
ajbmeb-3149	14	21	american	american	PROPN
ajbmeb-3149	14	22	journal	journal	PROPN
ajbmeb-3149	14	23	of	of	ADP
ajbmeb-3149	14	24	business	business	NOUN
ajbmeb-3149	14	25	management	management	NOUN
ajbmeb-3149	14	26	,	,	PUNCT
ajbmeb-3149	14	27	economics	economic	NOUN
ajbmeb-3149	14	28	and	and	CCONJ
ajbmeb-3149	14	29	banking	banking	NOUN
ajbmeb-3149	14	30	volume	volume	NOUN
ajbmeb-3149	14	31	41	41	NUM
ajbmeb-3149	15	1	october2025	october2025	PROPN
ajbmeb-3149	15	2	p	p	NOUN
ajbmeb-3149	15	3	a	a	PRON
ajbmeb-3149	15	4	g	g	NOUN
ajbmeb-3149	15	5	e	e	PROPN
ajbmeb-3149	15	6	|	|	ADV
ajbmeb-3149	15	7	89	89	NUM
ajbmeb-3149	15	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3149	15	9	builds	build	VERB
ajbmeb-3149	15	10	its	its	PRON
ajbmeb-3149	15	11	behavior	behavior	NOUN
ajbmeb-3149	15	12	in	in	ADP
ajbmeb-3149	15	13	certain	certain	ADJ
ajbmeb-3149	15	14	situations	situation	NOUN
ajbmeb-3149	15	15	.	.	PUNCT
ajbmeb-3149	16	1	in	in	ADP
ajbmeb-3149	16	2	general	general	ADJ
ajbmeb-3149	16	3	,	,	PUNCT
ajbmeb-3149	16	4	business	business	NOUN
ajbmeb-3149	16	5	reputation	reputation	NOUN
ajbmeb-3149	16	6	can	can	AUX
ajbmeb-3149	16	7	be	be	AUX
ajbmeb-3149	16	8	defined	define	VERB
ajbmeb-3149	16	9	as	as	ADP
ajbmeb-3149	16	10	a	a	DET
ajbmeb-3149	16	11	set	set	NOUN
ajbmeb-3149	16	12	of	of	ADP
ajbmeb-3149	16	13	opinions	opinion	NOUN
ajbmeb-3149	16	14	of	of	ADP
ajbmeb-3149	16	15	stakeholders	stakeholder	NOUN
ajbmeb-3149	16	16	(	(	PUNCT
ajbmeb-3149	16	17	employees	employee	NOUN
ajbmeb-3149	16	18	,	,	PUNCT
ajbmeb-3149	16	19	investors	investor	NOUN
ajbmeb-3149	16	20	,	,	PUNCT
ajbmeb-3149	16	21	creditors	creditor	NOUN
ajbmeb-3149	16	22	,	,	PUNCT
ajbmeb-3149	16	23	analysts	analyst	NOUN
ajbmeb-3149	16	24	,	,	PUNCT
ajbmeb-3149	16	25	authorities	authority	NOUN
ajbmeb-3149	16	26	,	,	PUNCT
ajbmeb-3149	16	27	media	medium	NOUN
ajbmeb-3149	16	28	,	,	PUNCT
ajbmeb-3149	16	29	etc	etc	X
ajbmeb-3149	16	30	.	.	X
ajbmeb-3149	16	31	)	)	PUNCT
ajbmeb-3149	17	1	about	about	ADP
ajbmeb-3149	17	2	the	the	DET
ajbmeb-3149	17	3	advantages	advantage	NOUN
ajbmeb-3149	17	4	and	and	CCONJ
ajbmeb-3149	17	5	disadvantages	disadvantage	NOUN
ajbmeb-3149	17	6	of	of	ADP
ajbmeb-3149	17	7	a	a	DET
ajbmeb-3149	17	8	company	company	NOUN
ajbmeb-3149	17	9	,	,	PUNCT
ajbmeb-3149	17	10	which	which	PRON
ajbmeb-3149	17	11	determines	determine	VERB
ajbmeb-3149	17	12	decision	decision	NOUN
ajbmeb-3149	17	13	-	-	PUNCT
ajbmeb-3149	17	14	making	making	NOUN
ajbmeb-3149	17	15	in	in	ADP
ajbmeb-3149	17	16	relation	relation	NOUN
ajbmeb-3149	17	17	to	to	ADP
ajbmeb-3149	17	18	it	it	PRON
ajbmeb-3149	17	19	.	.	PUNCT
ajbmeb-3149	18	1	this	this	DET
ajbmeb-3149	18	2	set	set	NOUN
ajbmeb-3149	18	3	of	of	ADP
ajbmeb-3149	18	4	opinions	opinion	NOUN
ajbmeb-3149	18	5	exists	exist	VERB
ajbmeb-3149	18	6	objectively	objectively	ADV
ajbmeb-3149	18	7	.	.	PUNCT
ajbmeb-3149	19	1	in	in	ADP
ajbmeb-3149	19	2	practice	practice	NOUN
ajbmeb-3149	19	3	,	,	PUNCT
ajbmeb-3149	19	4	business	business	NOUN
ajbmeb-3149	19	5	reputation	reputation	NOUN
ajbmeb-3149	19	6	means	mean	VERB
ajbmeb-3149	19	7	the	the	DET
ajbmeb-3149	19	8	"	"	PUNCT
ajbmeb-3149	19	9	good	good	ADJ
ajbmeb-3149	19	10	name	name	NOUN
ajbmeb-3149	19	11	"	"	PUNCT
ajbmeb-3149	19	12	of	of	ADP
ajbmeb-3149	19	13	a	a	DET
ajbmeb-3149	19	14	company	company	NOUN
ajbmeb-3149	19	15	,	,	PUNCT
ajbmeb-3149	19	16	taking	take	VERB
ajbmeb-3149	19	17	into	into	ADP
ajbmeb-3149	19	18	account	account	NOUN
ajbmeb-3149	19	19	its	its	PRON
ajbmeb-3149	19	20	history	history	NOUN
ajbmeb-3149	19	21	and	and	CCONJ
ajbmeb-3149	19	22	age	age	NOUN
ajbmeb-3149	19	23	of	of	ADP
ajbmeb-3149	19	24	foundation	foundation	NOUN
ajbmeb-3149	19	25	,	,	PUNCT
ajbmeb-3149	19	26	image	image	NOUN
ajbmeb-3149	19	27	,	,	PUNCT
ajbmeb-3149	19	28	authority	authority	NOUN
ajbmeb-3149	19	29	of	of	ADP
ajbmeb-3149	19	30	the	the	DET
ajbmeb-3149	19	31	founders	founder	NOUN
ajbmeb-3149	19	32	,	,	PUNCT
ajbmeb-3149	19	33	and	and	CCONJ
ajbmeb-3149	19	34	quality	quality	NOUN
ajbmeb-3149	19	35	of	of	ADP
ajbmeb-3149	19	36	management	management	NOUN
ajbmeb-3149	19	37	[	[	X
ajbmeb-3149	19	38	1	1	NUM
ajbmeb-3149	19	39	]	]	PUNCT
ajbmeb-3149	19	40	.	.	PUNCT
ajbmeb-3149	20	1	in	in	ADP
ajbmeb-3149	20	2	the	the	DET
ajbmeb-3149	20	3	study	study	NOUN
ajbmeb-3149	20	4	,	,	PUNCT
ajbmeb-3149	20	5	e.m	e.m	PROPN
ajbmeb-3149	20	6	.	.	PROPN
ajbmeb-3149	20	7	korotkov	korotkov	PROPN
ajbmeb-3149	20	8	understands	understand	VERB
ajbmeb-3149	20	9	business	business	NOUN
ajbmeb-3149	20	10	reputation	reputation	NOUN
ajbmeb-3149	20	11	as	as	ADP
ajbmeb-3149	20	12	a	a	DET
ajbmeb-3149	20	13	holistic	holistic	ADJ
ajbmeb-3149	20	14	view	view	NOUN
ajbmeb-3149	20	15	of	of	ADP
ajbmeb-3149	20	16	a	a	DET
ajbmeb-3149	20	17	company	company	NOUN
ajbmeb-3149	20	18	as	as	ADP
ajbmeb-3149	20	19	a	a	DET
ajbmeb-3149	20	20	subject	subject	NOUN
ajbmeb-3149	20	21	of	of	ADP
ajbmeb-3149	20	22	a	a	DET
ajbmeb-3149	20	23	certain	certain	ADJ
ajbmeb-3149	20	24	type	type	NOUN
ajbmeb-3149	20	25	of	of	ADP
ajbmeb-3149	20	26	activity	activity	NOUN
ajbmeb-3149	20	27	[	[	X
ajbmeb-3149	20	28	2	2	NUM
ajbmeb-3149	20	29	]	]	PUNCT
ajbmeb-3149	20	30	.	.	PUNCT
ajbmeb-3149	21	1	this	this	DET
ajbmeb-3149	21	2	opinion	opinion	NOUN
ajbmeb-3149	21	3	is	be	AUX
ajbmeb-3149	21	4	formed	form	VERB
ajbmeb-3149	21	5	from	from	ADP
ajbmeb-3149	21	6	the	the	DET
ajbmeb-3149	21	7	perception	perception	NOUN
ajbmeb-3149	21	8	and	and	CCONJ
ajbmeb-3149	21	9	assessment	assessment	NOUN
ajbmeb-3149	21	10	of	of	ADP
ajbmeb-3149	21	11	the	the	DET
ajbmeb-3149	21	12	results	result	NOUN
ajbmeb-3149	21	13	and	and	CCONJ
ajbmeb-3149	21	14	consequences	consequence	NOUN
ajbmeb-3149	21	15	of	of	ADP
ajbmeb-3149	21	16	this	this	DET
ajbmeb-3149	21	17	activity	activity	NOUN
ajbmeb-3149	21	18	by	by	ADP
ajbmeb-3149	21	19	various	various	ADJ
ajbmeb-3149	21	20	stakeholders	stakeholder	NOUN
ajbmeb-3149	21	21	and	and	CCONJ
ajbmeb-3149	21	22	contact	contact	NOUN
ajbmeb-3149	21	23	groups	group	NOUN
ajbmeb-3149	21	24	.	.	PUNCT
ajbmeb-3149	22	1	l.g.gabueva	l.g.gabueva	PROPN
ajbmeb-3149	22	2	determined	determine	VERB
ajbmeb-3149	22	3	that	that	SCONJ
ajbmeb-3149	22	4	the	the	DET
ajbmeb-3149	22	5	company	company	NOUN
ajbmeb-3149	22	6	's	's	PART
ajbmeb-3149	22	7	reputation	reputation	NOUN
ajbmeb-3149	22	8	is	be	AUX
ajbmeb-3149	22	9	part	part	NOUN
ajbmeb-3149	22	10	of	of	ADP
ajbmeb-3149	22	11	the	the	DET
ajbmeb-3149	22	12	intangible	intangible	ADJ
ajbmeb-3149	22	13	assets	asset	NOUN
ajbmeb-3149	22	14	that	that	PRON
ajbmeb-3149	22	15	are	be	AUX
ajbmeb-3149	22	16	subordinate	subordinate	ADJ
ajbmeb-3149	22	17	to	to	ADP
ajbmeb-3149	22	18	the	the	DET
ajbmeb-3149	22	19	positive	positive	ADJ
ajbmeb-3149	22	20	image	image	NOUN
ajbmeb-3149	22	21	of	of	ADP
ajbmeb-3149	22	22	the	the	DET
ajbmeb-3149	22	23	company	company	NOUN
ajbmeb-3149	22	24	,	,	PUNCT
ajbmeb-3149	22	25	the	the	DET
ajbmeb-3149	22	26	presence	presence	NOUN
ajbmeb-3149	22	27	of	of	ADP
ajbmeb-3149	22	28	permanent	permanent	ADJ
ajbmeb-3149	22	29	business	business	NOUN
ajbmeb-3149	22	30	connections	connection	NOUN
ajbmeb-3149	22	31	,	,	PUNCT
ajbmeb-3149	22	32	and	and	CCONJ
ajbmeb-3149	22	33	brand	brand	NOUN
ajbmeb-3149	22	34	recognition	recognition	NOUN
ajbmeb-3149	22	35	.	.	PUNCT
ajbmeb-3149	23	1	the	the	DET
ajbmeb-3149	23	2	potential	potential	NOUN
ajbmeb-3149	23	3	of	of	ADP
ajbmeb-3149	23	4	reputation	reputation	NOUN
ajbmeb-3149	23	5	is	be	AUX
ajbmeb-3149	23	6	heterogeneous	heterogeneous	ADJ
ajbmeb-3149	23	7	in	in	ADP
ajbmeb-3149	23	8	its	its	PRON
ajbmeb-3149	23	9	content	content	NOUN
ajbmeb-3149	23	10	and	and	CCONJ
ajbmeb-3149	23	11	depends	depend	VERB
ajbmeb-3149	23	12	on	on	ADP
ajbmeb-3149	23	13	the	the	DET
ajbmeb-3149	23	14	attitude	attitude	NOUN
ajbmeb-3149	23	15	towards	towards	ADP
ajbmeb-3149	23	16	the	the	DET
ajbmeb-3149	23	17	company	company	NOUN
ajbmeb-3149	23	18	on	on	ADP
ajbmeb-3149	23	19	the	the	DET
ajbmeb-3149	23	20	part	part	NOUN
ajbmeb-3149	23	21	of	of	ADP
ajbmeb-3149	23	22	buyers	buyer	NOUN
ajbmeb-3149	23	23	,	,	PUNCT
ajbmeb-3149	23	24	clients	client	NOUN
ajbmeb-3149	23	25	,	,	PUNCT
ajbmeb-3149	23	26	partners	partner	NOUN
ajbmeb-3149	23	27	,	,	PUNCT
ajbmeb-3149	23	28	government	government	NOUN
ajbmeb-3149	23	29	agencies	agency	NOUN
ajbmeb-3149	23	30	,	,	PUNCT
ajbmeb-3149	23	31	as	as	ADV
ajbmeb-3149	23	32	well	well	ADV
ajbmeb-3149	23	33	as	as	ADP
ajbmeb-3149	23	34	on	on	ADP
ajbmeb-3149	23	35	the	the	DET
ajbmeb-3149	23	36	assessment	assessment	NOUN
ajbmeb-3149	23	37	of	of	ADP
ajbmeb-3149	23	38	the	the	DET
ajbmeb-3149	23	39	quality	quality	NOUN
ajbmeb-3149	23	40	and	and	CCONJ
ajbmeb-3149	23	41	reliability	reliability	NOUN
ajbmeb-3149	23	42	of	of	ADP
ajbmeb-3149	23	43	the	the	DET
ajbmeb-3149	23	44	products	product	NOUN
ajbmeb-3149	23	45	manufactured	manufacture	VERB
ajbmeb-3149	23	46	,	,	PUNCT
ajbmeb-3149	23	47	the	the	DET
ajbmeb-3149	23	48	services	service	NOUN
ajbmeb-3149	23	49	of	of	ADP
ajbmeb-3149	23	50	the	the	DET
ajbmeb-3149	23	51	companies	company	NOUN
ajbmeb-3149	23	52	,	,	PUNCT
ajbmeb-3149	23	53	and	and	CCONJ
ajbmeb-3149	23	54	on	on	ADP
ajbmeb-3149	23	55	the	the	DET
ajbmeb-3149	23	56	assessment	assessment	NOUN
ajbmeb-3149	23	57	of	of	ADP
ajbmeb-3149	23	58	the	the	DET
ajbmeb-3149	23	59	trademark	trademark	NOUN
ajbmeb-3149	23	60	,	,	PUNCT
ajbmeb-3149	23	61	and	and	CCONJ
ajbmeb-3149	23	62	on	on	ADP
ajbmeb-3149	23	63	the	the	DET
ajbmeb-3149	23	64	assessment	assessment	NOUN
ajbmeb-3149	23	65	of	of	ADP
ajbmeb-3149	23	66	the	the	DET
ajbmeb-3149	23	67	level	level	NOUN
ajbmeb-3149	23	68	of	of	ADP
ajbmeb-3149	23	69	management	management	NOUN
ajbmeb-3149	23	70	[	[	X
ajbmeb-3149	23	71	3	3	NUM
ajbmeb-3149	23	72	]	]	PUNCT
ajbmeb-3149	23	73	.	.	PUNCT
ajbmeb-3149	24	1	goodwill	goodwill	NOUN
ajbmeb-3149	24	2	reflects	reflect	VERB
ajbmeb-3149	24	3	only	only	ADV
ajbmeb-3149	24	4	part	part	NOUN
ajbmeb-3149	24	5	of	of	ADP
ajbmeb-3149	24	6	the	the	DET
ajbmeb-3149	24	7	capitalized	capitalize	VERB
ajbmeb-3149	24	8	costs	cost	NOUN
ajbmeb-3149	24	9	of	of	ADP
ajbmeb-3149	24	10	a	a	DET
ajbmeb-3149	24	11	business	business	NOUN
ajbmeb-3149	24	12	combination	combination	NOUN
ajbmeb-3149	24	13	transaction	transaction	NOUN
ajbmeb-3149	24	14	,	,	PUNCT
ajbmeb-3149	24	15	which	which	PRON
ajbmeb-3149	24	16	can	can	AUX
ajbmeb-3149	24	17	be	be	AUX
ajbmeb-3149	24	18	disclosed	disclose	VERB
ajbmeb-3149	24	19	and	and	CCONJ
ajbmeb-3149	24	20	measured	measure	VERB
ajbmeb-3149	24	21	only	only	ADV
ajbmeb-3149	24	22	by	by	ADP
ajbmeb-3149	24	23	selling	sell	VERB
ajbmeb-3149	24	24	the	the	DET
ajbmeb-3149	24	25	company	company	NOUN
ajbmeb-3149	24	26	,	,	PUNCT
ajbmeb-3149	24	27	as	as	SCONJ
ajbmeb-3149	24	28	indicated	indicate	VERB
ajbmeb-3149	24	29	by	by	ADP
ajbmeb-3149	24	30	f.	f.	PROPN
ajbmeb-3149	24	31	piskley	piskley	PROPN
ajbmeb-3149	24	32	[	[	X
ajbmeb-3149	24	33	4	4	NUM
ajbmeb-3149	24	34	]	]	PUNCT
ajbmeb-3149	24	35	.	.	PUNCT
ajbmeb-3149	25	1	the	the	DET
ajbmeb-3149	25	2	last	last	ADJ
ajbmeb-3149	25	3	fact	fact	NOUN
ajbmeb-3149	25	4	of	of	ADP
ajbmeb-3149	25	5	recognizing	recognize	VERB
ajbmeb-3149	25	6	goodwill	goodwill	NOUN
ajbmeb-3149	25	7	as	as	SCONJ
ajbmeb-3149	25	8	capitalized	capitalize	VERB
ajbmeb-3149	25	9	costs	cost	NOUN
ajbmeb-3149	25	10	is	be	AUX
ajbmeb-3149	25	11	emphasized	emphasize	VERB
ajbmeb-3149	25	12	by	by	ADP
ajbmeb-3149	25	13	e.s	e.s	PROPN
ajbmeb-3149	25	14	.	.	PROPN
ajbmeb-3149	25	15	hendriksen	hendriksen	PROPN
ajbmeb-3149	25	16	and	and	CCONJ
ajbmeb-3149	25	17	m.f	m.f	PROPN
ajbmeb-3149	25	18	.	.	PUNCT
ajbmeb-3149	26	1	van	van	PROPN
ajbmeb-3149	26	2	breda	breda	PROPN
ajbmeb-3149	26	3	:	:	PUNCT
ajbmeb-3149	26	4	at	at	ADP
ajbmeb-3149	26	5	the	the	DET
ajbmeb-3149	26	6	same	same	ADJ
ajbmeb-3149	26	7	time	time	NOUN
ajbmeb-3149	26	8	,	,	PUNCT
ajbmeb-3149	26	9	when	when	SCONJ
ajbmeb-3149	26	10	a	a	DET
ajbmeb-3149	26	11	company	company	NOUN
ajbmeb-3149	26	12	is	be	AUX
ajbmeb-3149	26	13	purchased	purchase	VERB
ajbmeb-3149	26	14	,	,	PUNCT
ajbmeb-3149	26	15	the	the	DET
ajbmeb-3149	26	16	acquisition	acquisition	NOUN
ajbmeb-3149	26	17	and	and	CCONJ
ajbmeb-3149	26	18	costs	cost	NOUN
ajbmeb-3149	26	19	must	must	AUX
ajbmeb-3149	26	20	be	be	AUX
ajbmeb-3149	26	21	reflected	reflect	VERB
ajbmeb-3149	26	22	in	in	ADP
ajbmeb-3149	26	23	the	the	DET
ajbmeb-3149	26	24	accounting	accounting	NOUN
ajbmeb-3149	26	25	accounts	account	NOUN
ajbmeb-3149	26	26	[	[	X
ajbmeb-3149	26	27	5	5	NUM
ajbmeb-3149	26	28	]	]	PUNCT
ajbmeb-3149	26	29	.	.	PUNCT
ajbmeb-3149	27	1	in	in	ADP
ajbmeb-3149	27	2	american	american	ADJ
ajbmeb-3149	27	3	practice	practice	NOUN
ajbmeb-3149	27	4	,	,	PUNCT
ajbmeb-3149	27	5	the	the	DET
ajbmeb-3149	27	6	assets	asset	NOUN
ajbmeb-3149	27	7	of	of	ADP
ajbmeb-3149	27	8	the	the	DET
ajbmeb-3149	27	9	acquired	acquire	VERB
ajbmeb-3149	27	10	company	company	NOUN
ajbmeb-3149	27	11	are	be	AUX
ajbmeb-3149	27	12	added	add	VERB
ajbmeb-3149	27	13	to	to	ADP
ajbmeb-3149	27	14	the	the	DET
ajbmeb-3149	27	15	existing	exist	VERB
ajbmeb-3149	27	16	ones	one	NOUN
ajbmeb-3149	27	17	,	,	PUNCT
ajbmeb-3149	27	18	and	and	CCONJ
ajbmeb-3149	27	19	the	the	DET
ajbmeb-3149	27	20	residual	residual	ADJ
ajbmeb-3149	27	21	amount	amount	NOUN
ajbmeb-3149	27	22	is	be	AUX
ajbmeb-3149	27	23	first	first	ADV
ajbmeb-3149	27	24	distributed	distribute	VERB
ajbmeb-3149	27	25	,	,	PUNCT
ajbmeb-3149	27	26	if	if	SCONJ
ajbmeb-3149	27	27	possible	possible	ADJ
ajbmeb-3149	27	28	,	,	PUNCT
ajbmeb-3149	27	29	by	by	ADP
ajbmeb-3149	27	30	adding	add	VERB
ajbmeb-3149	27	31	to	to	ADP
ajbmeb-3149	27	32	the	the	DET
ajbmeb-3149	27	33	accounting	accounting	NOUN
ajbmeb-3149	27	34	valuations	valuation	NOUN
ajbmeb-3149	27	35	of	of	ADP
ajbmeb-3149	27	36	the	the	DET
ajbmeb-3149	27	37	assets	asset	NOUN
ajbmeb-3149	27	38	,	,	PUNCT
ajbmeb-3149	27	39	bringing	bring	VERB
ajbmeb-3149	27	40	them	they	PRON
ajbmeb-3149	27	41	to	to	ADP
ajbmeb-3149	27	42	market	market	NOUN
ajbmeb-3149	27	43	values	value	NOUN
ajbmeb-3149	27	44	,	,	PUNCT
ajbmeb-3149	27	45	and	and	CCONJ
ajbmeb-3149	27	46	the	the	DET
ajbmeb-3149	27	47	undistributed	undistributed	ADJ
ajbmeb-3149	27	48	part	part	NOUN
ajbmeb-3149	27	49	is	be	AUX
ajbmeb-3149	27	50	reflected	reflect	VERB
ajbmeb-3149	27	51	as	as	ADP
ajbmeb-3149	27	52	goodwill	goodwill	NOUN
ajbmeb-3149	27	53	.	.	PUNCT
ajbmeb-3149	28	1	thus	thus	ADV
ajbmeb-3149	28	2	,	,	PUNCT
ajbmeb-3149	28	3	goodwill	goodwill	NOUN
ajbmeb-3149	28	4	is	be	AUX
ajbmeb-3149	28	5	defined	define	VERB
ajbmeb-3149	28	6	as	as	ADP
ajbmeb-3149	28	7	an	an	DET
ajbmeb-3149	28	8	overpayment	overpayment	NOUN
ajbmeb-3149	28	9	for	for	ADP
ajbmeb-3149	28	10	the	the	DET
ajbmeb-3149	28	11	assets	asset	NOUN
ajbmeb-3149	28	12	of	of	ADP
ajbmeb-3149	28	13	the	the	DET
ajbmeb-3149	28	14	acquired	acquire	VERB
ajbmeb-3149	28	15	enterprise	enterprise	NOUN
ajbmeb-3149	28	16	.	.	PUNCT
ajbmeb-3149	29	1	although	although	SCONJ
ajbmeb-3149	29	2	this	this	DET
ajbmeb-3149	29	3	surplus	surplus	NOUN
ajbmeb-3149	29	4	of	of	ADP
ajbmeb-3149	29	5	the	the	DET
ajbmeb-3149	29	6	amount	amount	NOUN
ajbmeb-3149	29	7	paid	pay	VERB
ajbmeb-3149	29	8	over	over	ADP
ajbmeb-3149	29	9	the	the	DET
ajbmeb-3149	29	10	value	value	NOUN
ajbmeb-3149	29	11	of	of	ADP
ajbmeb-3149	29	12	net	net	ADJ
ajbmeb-3149	29	13	assets	asset	NOUN
ajbmeb-3149	29	14	can	can	AUX
ajbmeb-3149	29	15	be	be	AUX
ajbmeb-3149	29	16	called	call	VERB
ajbmeb-3149	29	17	goodwill	goodwill	NOUN
ajbmeb-3149	29	18	(	(	PUNCT
ajbmeb-3149	29	19	the	the	DET
ajbmeb-3149	29	20	price	price	NOUN
ajbmeb-3149	29	21	of	of	ADP
ajbmeb-3149	29	22	the	the	DET
ajbmeb-3149	29	23	company	company	NOUN
ajbmeb-3149	29	24	)	)	PUNCT
ajbmeb-3149	29	25	,	,	PUNCT
ajbmeb-3149	29	26	it	it	PRON
ajbmeb-3149	29	27	bears	bear	VERB
ajbmeb-3149	29	28	only	only	ADV
ajbmeb-3149	29	29	some	some	DET
ajbmeb-3149	29	30	characteristics	characteristic	NOUN
ajbmeb-3149	29	31	of	of	ADP
ajbmeb-3149	29	32	an	an	DET
ajbmeb-3149	29	33	intangible	intangible	ADJ
ajbmeb-3149	29	34	asset	asset	NOUN
ajbmeb-3149	29	35	,	,	PUNCT
ajbmeb-3149	29	36	because	because	SCONJ
ajbmeb-3149	29	37	in	in	ADP
ajbmeb-3149	29	38	essence	essence	NOUN
ajbmeb-3149	29	39	it	it	PRON
ajbmeb-3149	29	40	is	be	AUX
ajbmeb-3149	29	41	simply	simply	ADV
ajbmeb-3149	29	42	an	an	DET
ajbmeb-3149	29	43	undistributed	undistributed	ADJ
ajbmeb-3149	29	44	part	part	NOUN
ajbmeb-3149	29	45	of	of	ADP
ajbmeb-3149	29	46	the	the	DET
ajbmeb-3149	29	47	value	value	NOUN
ajbmeb-3149	29	48	of	of	ADP
ajbmeb-3149	29	49	the	the	DET
ajbmeb-3149	29	50	assets	asset	NOUN
ajbmeb-3149	29	51	of	of	ADP
ajbmeb-3149	29	52	the	the	DET
ajbmeb-3149	29	53	acquired	acquire	VERB
ajbmeb-3149	29	54	enterprise	enterprise	NOUN
ajbmeb-3149	29	55	.	.	PUNCT
ajbmeb-3149	30	1	research	research	NOUN
ajbmeb-3149	30	2	methodology	methodology	NOUN
ajbmeb-3149	30	3	the	the	DET
ajbmeb-3149	30	4	purpose	purpose	NOUN
ajbmeb-3149	30	5	of	of	ADP
ajbmeb-3149	30	6	this	this	DET
ajbmeb-3149	30	7	study	study	NOUN
ajbmeb-3149	30	8	is	be	AUX
ajbmeb-3149	30	9	to	to	PART
ajbmeb-3149	30	10	determine	determine	VERB
ajbmeb-3149	30	11	the	the	DET
ajbmeb-3149	30	12	value	value	NOUN
ajbmeb-3149	30	13	of	of	ADP
ajbmeb-3149	30	14	goodwill	goodwill	NOUN
ajbmeb-3149	30	15	,	,	PUNCT
ajbmeb-3149	30	16	induce	induce	VERB
ajbmeb-3149	30	17	,	,	PUNCT
ajbmeb-3149	30	18	deduce	deduce	ADV
ajbmeb-3149	30	19	,	,	PUNCT
ajbmeb-3149	30	20	harmonize	harmonize	VERB
ajbmeb-3149	30	21	,	,	PUNCT
ajbmeb-3149	30	22	and	and	CCONJ
ajbmeb-3149	30	23	consolidate	consolidate	VERB
ajbmeb-3149	30	24	the	the	DET
ajbmeb-3149	30	25	values	value	NOUN
ajbmeb-3149	30	26	of	of	ADP
ajbmeb-3149	30	27	the	the	DET
ajbmeb-3149	30	28	assets	asset	NOUN
ajbmeb-3149	30	29	.	.	PUNCT
ajbmeb-3149	31	1	analysis	analysis	NOUN
ajbmeb-3149	31	2	and	and	CCONJ
ajbmeb-3149	31	3	discussion	discussion	NOUN
ajbmeb-3149	31	4	of	of	ADP
ajbmeb-3149	31	5	the	the	DET
ajbmeb-3149	31	6	results	result	NOUN
ajbmeb-3149	31	7	there	there	PRON
ajbmeb-3149	31	8	are	be	VERB
ajbmeb-3149	31	9	several	several	ADJ
ajbmeb-3149	31	10	approaches	approach	NOUN
ajbmeb-3149	31	11	to	to	ADP
ajbmeb-3149	31	12	determining	determine	VERB
ajbmeb-3149	31	13	the	the	DET
ajbmeb-3149	31	14	value	value	NOUN
ajbmeb-3149	31	15	of	of	ADP
ajbmeb-3149	31	16	goodwill	goodwill	NOUN
ajbmeb-3149	31	17	.	.	PUNCT
ajbmeb-3149	32	1	let	let	VERB
ajbmeb-3149	32	2	's	us	PRON
ajbmeb-3149	32	3	consider	consider	VERB
ajbmeb-3149	32	4	the	the	DET
ajbmeb-3149	32	5	main	main	ADJ
ajbmeb-3149	32	6	ones	one	NOUN
ajbmeb-3149	32	7	in	in	ADP
ajbmeb-3149	32	8	more	more	ADJ
ajbmeb-3149	32	9	detail	detail	NOUN
ajbmeb-3149	32	10	.	.	PUNCT
ajbmeb-3149	33	1	1	1	X
ajbmeb-3149	33	2	.	.	X
ajbmeb-3149	33	3	according	accord	VERB
ajbmeb-3149	33	4	to	to	ADP
ajbmeb-3149	33	5	ifrs	ifrs	PROPN
ajbmeb-3149	33	6	,	,	PUNCT
ajbmeb-3149	33	7	self	self	NOUN
ajbmeb-3149	33	8	-	-	PUNCT
ajbmeb-3149	33	9	created	create	VERB
ajbmeb-3149	33	10	goodwill	goodwill	NOUN
ajbmeb-3149	33	11	,	,	PUNCT
ajbmeb-3149	33	12	that	that	ADV
ajbmeb-3149	33	13	is	is	ADV
ajbmeb-3149	33	14	,	,	PUNCT
ajbmeb-3149	33	15	goodwill	goodwill	NOUN
ajbmeb-3149	33	16	that	that	SCONJ
ajbmeb-3149	33	17	a	a	DET
ajbmeb-3149	33	18	company	company	NOUN
ajbmeb-3149	33	19	has	have	AUX
ajbmeb-3149	33	20	independently	independently	ADV
ajbmeb-3149	33	21	calculated	calculate	VERB
ajbmeb-3149	33	22	and	and	CCONJ
ajbmeb-3149	33	23	reported	report	VERB
ajbmeb-3149	33	24	,	,	PUNCT
ajbmeb-3149	33	25	should	should	AUX
ajbmeb-3149	33	26	not	not	PART
ajbmeb-3149	33	27	be	be	AUX
ajbmeb-3149	33	28	recognized	recognize	VERB
ajbmeb-3149	33	29	as	as	ADP
ajbmeb-3149	33	30	an	an	DET
ajbmeb-3149	33	31	asset	asset	NOUN
ajbmeb-3149	33	32	,	,	PUNCT
ajbmeb-3149	33	33	just	just	ADV
ajbmeb-3149	33	34	as	as	SCONJ
ajbmeb-3149	33	35	self	self	NOUN
ajbmeb-3149	33	36	-	-	PUNCT
ajbmeb-3149	33	37	created	create	VERB
ajbmeb-3149	33	38	trademarks	trademark	NOUN
ajbmeb-3149	33	39	are	be	AUX
ajbmeb-3149	33	40	not	not	PART
ajbmeb-3149	33	41	recognized	recognize	VERB
ajbmeb-3149	33	42	.	.	PUNCT
ajbmeb-3149	34	1	let	let	VERB
ajbmeb-3149	34	2	's	us	PRON
ajbmeb-3149	34	3	say	say	VERB
ajbmeb-3149	34	4	that	that	SCONJ
ajbmeb-3149	34	5	a	a	DET
ajbmeb-3149	34	6	company	company	NOUN
ajbmeb-3149	34	7	is	be	AUX
ajbmeb-3149	34	8	worth	worth	ADJ
ajbmeb-3149	34	9	three	three	NUM
ajbmeb-3149	34	10	times	time	NOUN
ajbmeb-3149	34	11	more	more	ADJ
ajbmeb-3149	34	12	than	than	ADP
ajbmeb-3149	34	13	its	its	PRON
ajbmeb-3149	34	14	net	net	ADJ
ajbmeb-3149	34	15	assets	asset	NOUN
ajbmeb-3149	34	16	,	,	PUNCT
ajbmeb-3149	34	17	then	then	ADV
ajbmeb-3149	34	18	its	its	PRON
ajbmeb-3149	34	19	business	business	NOUN
ajbmeb-3149	34	20	reputation	reputation	NOUN
ajbmeb-3149	34	21	should	should	AUX
ajbmeb-3149	34	22	be	be	AUX
ajbmeb-3149	34	23	recognized	recognize	VERB
ajbmeb-3149	34	24	as	as	ADP
ajbmeb-3149	34	25	zero	zero	NUM
ajbmeb-3149	34	26	,	,	PUNCT
ajbmeb-3149	34	27	as	as	ADP
ajbmeb-3149	34	28	a	a	DET
ajbmeb-3149	34	29	result	result	NOUN
ajbmeb-3149	34	30	of	of	ADP
ajbmeb-3149	34	31	which	which	PRON
ajbmeb-3149	34	32	the	the	DET
ajbmeb-3149	34	33	company	company	NOUN
ajbmeb-3149	34	34	's	's	PART
ajbmeb-3149	34	35	reporting	reporting	NOUN
ajbmeb-3149	34	36	will	will	AUX
ajbmeb-3149	34	37	fully	fully	ADV
ajbmeb-3149	34	38	comply	comply	VERB
ajbmeb-3149	34	39	with	with	ADP
ajbmeb-3149	34	40	ifrs	ifrs	NOUN
ajbmeb-3149	34	41	requirements	requirement	NOUN
ajbmeb-3149	34	42	.	.	PUNCT
ajbmeb-3149	35	1	for	for	ADP
ajbmeb-3149	35	2	example	example	NOUN
ajbmeb-3149	35	3	,	,	PUNCT
ajbmeb-3149	35	4	there	there	PRON
ajbmeb-3149	35	5	is	be	VERB
ajbmeb-3149	35	6	a	a	DET
ajbmeb-3149	35	7	company	company	NOUN
ajbmeb-3149	35	8	whose	whose	DET
ajbmeb-3149	35	9	net	net	ADJ
ajbmeb-3149	35	10	assets	asset	NOUN
ajbmeb-3149	35	11	are	be	AUX
ajbmeb-3149	35	12	$	$	SYM
ajbmeb-3149	35	13	50,000	50,000	NUM
ajbmeb-3149	35	14	,	,	PUNCT
ajbmeb-3149	35	15	and	and	CCONJ
ajbmeb-3149	35	16	it	it	PRON
ajbmeb-3149	35	17	decides	decide	VERB
ajbmeb-3149	35	18	to	to	PART
ajbmeb-3149	35	19	increase	increase	VERB
ajbmeb-3149	35	20	the	the	DET
ajbmeb-3149	35	21	value	value	NOUN
ajbmeb-3149	35	22	of	of	ADP
ajbmeb-3149	35	23	its	its	PRON
ajbmeb-3149	35	24	assets	asset	NOUN
ajbmeb-3149	35	25	in	in	ADP
ajbmeb-3149	35	26	order	order	NOUN
ajbmeb-3149	35	27	to	to	PART
ajbmeb-3149	35	28	obtain	obtain	VERB
ajbmeb-3149	35	29	a	a	DET
ajbmeb-3149	35	30	bank	bank	NOUN
ajbmeb-3149	35	31	loan	loan	NOUN
ajbmeb-3149	35	32	.	.	PUNCT
ajbmeb-3149	36	1	it	it	PRON
ajbmeb-3149	36	2	overstates	overstate	VERB
ajbmeb-3149	36	3	its	its	PRON
ajbmeb-3149	36	4	business	business	NOUN
ajbmeb-3149	36	5	reputation	reputation	NOUN
ajbmeb-3149	36	6	by	by	ADP
ajbmeb-3149	36	7	$	$	SYM
ajbmeb-3149	36	8	500,000	500,000	NUM
ajbmeb-3149	36	9	and	and	CCONJ
ajbmeb-3149	36	10	proves	prove	VERB
ajbmeb-3149	36	11	that	that	SCONJ
ajbmeb-3149	36	12	it	it	PRON
ajbmeb-3149	36	13	is	be	AUX
ajbmeb-3149	36	14	already	already	ADV
ajbmeb-3149	36	15	worth	worth	ADJ
ajbmeb-3149	36	16	$	$	SYM
ajbmeb-3149	36	17	550,000	550,000	NUM
ajbmeb-3149	36	18	.	.	PUNCT
ajbmeb-3149	37	1	but	but	CCONJ
ajbmeb-3149	37	2	this	this	PRON
ajbmeb-3149	37	3	will	will	AUX
ajbmeb-3149	37	4	not	not	PART
ajbmeb-3149	37	5	play	play	VERB
ajbmeb-3149	37	6	a	a	DET
ajbmeb-3149	37	7	special	special	ADJ
ajbmeb-3149	37	8	role	role	NOUN
ajbmeb-3149	37	9	in	in	ADP
ajbmeb-3149	37	10	issuing	issue	VERB
ajbmeb-3149	37	11	a	a	DET
ajbmeb-3149	37	12	loan	loan	NOUN
ajbmeb-3149	37	13	,	,	PUNCT
ajbmeb-3149	37	14	since	since	SCONJ
ajbmeb-3149	37	15	when	when	SCONJ
ajbmeb-3149	37	16	analyzing	analyze	VERB
ajbmeb-3149	37	17	the	the	DET
ajbmeb-3149	37	18	company	company	NOUN
ajbmeb-3149	37	19	's	's	PART
ajbmeb-3149	37	20	financial	financial	ADJ
ajbmeb-3149	37	21	statements	statement	NOUN
ajbmeb-3149	37	22	in	in	ADP
ajbmeb-3149	37	23	order	order	NOUN
ajbmeb-3149	37	24	to	to	PART
ajbmeb-3149	37	25	issue	issue	VERB
ajbmeb-3149	37	26	it	it	PRON
ajbmeb-3149	37	27	a	a	DET
ajbmeb-3149	37	28	loan	loan	NOUN
ajbmeb-3149	37	29	,	,	PUNCT
ajbmeb-3149	37	30	these	these	DET
ajbmeb-3149	37	31	$	$	SYM
ajbmeb-3149	37	32	500,000	500,000	NUM
ajbmeb-3149	37	33	will	will	AUX
ajbmeb-3149	37	34	be	be	AUX
ajbmeb-3149	37	35	eliminated	eliminate	VERB
ajbmeb-3149	37	36	from	from	ADP
ajbmeb-3149	37	37	the	the	DET
ajbmeb-3149	37	38	balance	balance	NOUN
ajbmeb-3149	37	39	sheet	sheet	NOUN
ajbmeb-3149	37	40	.	.	PUNCT
ajbmeb-3149	38	1	american	american	PROPN
ajbmeb-3149	38	2	journal	journal	PROPN
ajbmeb-3149	38	3	of	of	ADP
ajbmeb-3149	38	4	business	business	NOUN
ajbmeb-3149	38	5	management	management	NOUN
ajbmeb-3149	38	6	,	,	PUNCT
ajbmeb-3149	38	7	economics	economic	NOUN
ajbmeb-3149	38	8	and	and	CCONJ
ajbmeb-3149	38	9	banking	banking	NOUN
ajbmeb-3149	38	10	volume	volume	NOUN
ajbmeb-3149	38	11	41	41	NUM
ajbmeb-3149	39	1	october2025	october2025	PROPN
ajbmeb-3149	39	2	p	p	NOUN
ajbmeb-3149	39	3	a	a	DET
ajbmeb-3149	39	4	g	g	NOUN
ajbmeb-3149	39	5	e	e	NOUN
ajbmeb-3149	40	1	|	|	ADV
ajbmeb-3149	40	2	90	90	NUM
ajbmeb-3149	40	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3149	40	4	2	2	NUM
ajbmeb-3149	40	5	.	.	PUNCT
ajbmeb-3149	41	1	the	the	DET
ajbmeb-3149	41	2	value	value	NOUN
ajbmeb-3149	41	3	of	of	ADP
ajbmeb-3149	41	4	a	a	DET
ajbmeb-3149	41	5	company	company	NOUN
ajbmeb-3149	41	6	's	's	PART
ajbmeb-3149	41	7	business	business	NOUN
ajbmeb-3149	41	8	reputation	reputation	NOUN
ajbmeb-3149	41	9	can	can	AUX
ajbmeb-3149	41	10	be	be	AUX
ajbmeb-3149	41	11	determined	determine	VERB
ajbmeb-3149	41	12	when	when	SCONJ
ajbmeb-3149	41	13	the	the	DET
ajbmeb-3149	41	14	market	market	NOUN
ajbmeb-3149	41	15	value	value	NOUN
ajbmeb-3149	41	16	of	of	ADP
ajbmeb-3149	41	17	all	all	DET
ajbmeb-3149	41	18	shares	share	NOUN
ajbmeb-3149	41	19	of	of	ADP
ajbmeb-3149	41	20	the	the	DET
ajbmeb-3149	41	21	company	company	NOUN
ajbmeb-3149	41	22	exceeds	exceed	VERB
ajbmeb-3149	41	23	its	its	PRON
ajbmeb-3149	41	24	net	net	ADJ
ajbmeb-3149	41	25	assets	asset	NOUN
ajbmeb-3149	41	26	.	.	PUNCT
ajbmeb-3149	42	1	this	this	DET
ajbmeb-3149	42	2	method	method	NOUN
ajbmeb-3149	42	3	can	can	AUX
ajbmeb-3149	42	4	be	be	AUX
ajbmeb-3149	42	5	designated	designate	VERB
ajbmeb-3149	42	6	as	as	ADP
ajbmeb-3149	42	7	the	the	DET
ajbmeb-3149	42	8	evaluation	evaluation	NOUN
ajbmeb-3149	42	9	of	of	ADP
ajbmeb-3149	42	10	goodwill	goodwill	NOUN
ajbmeb-3149	42	11	"	"	PUNCT
ajbmeb-3149	42	12	according	accord	VERB
ajbmeb-3149	42	13	to	to	ADP
ajbmeb-3149	42	14	the	the	DET
ajbmeb-3149	42	15	market	market	NOUN
ajbmeb-3149	42	16	capitalization	capitalization	NOUN
ajbmeb-3149	42	17	indicator	indicator	NOUN
ajbmeb-3149	42	18	"	"	PUNCT
ajbmeb-3149	42	19	of	of	ADP
ajbmeb-3149	42	20	the	the	DET
ajbmeb-3149	42	21	company	company	NOUN
ajbmeb-3149	42	22	.	.	PUNCT
ajbmeb-3149	43	1	𝑮𝑾	𝑮𝑾	X
ajbmeb-3149	43	2	=	=	PUNCT
ajbmeb-3149	43	3	∑	∑	PUNCT
ajbmeb-3149	43	4	𝒎	𝒎	PROPN
ajbmeb-3149	43	5	∗	∗	NOUN
ajbmeb-3149	43	6	𝑪	𝑪	NOUN
ajbmeb-3149	43	7	−	−	PROPN
ajbmeb-3149	43	8	𝑵𝒆𝒕	𝑵𝒆𝒕	PROPN
ajbmeb-3149	43	9	𝑨	𝑨	PROPN
ajbmeb-3149	43	10	𝒏	𝒏	PROPN
ajbmeb-3149	43	11	𝒊=𝟏	𝒊=𝟏	NOUN
ajbmeb-3149	43	12	gw	gw	PROPN
ajbmeb-3149	43	13	goodwill	goodwill	NOUN
ajbmeb-3149	43	14	value	value	NOUN
ajbmeb-3149	43	15	;	;	PUNCT
ajbmeb-3149	43	16	n	n	DET
ajbmeb-3149	43	17	number	number	NOUN
ajbmeb-3149	43	18	of	of	ADP
ajbmeb-3149	43	19	types	type	NOUN
ajbmeb-3149	43	20	of	of	ADP
ajbmeb-3149	43	21	issued	issue	VERB
ajbmeb-3149	43	22	shares	share	NOUN
ajbmeb-3149	43	23	;	;	PUNCT
ajbmeb-3149	43	24	m	m	VERB
ajbmeb-3149	43	25	volume	volume	NOUN
ajbmeb-3149	43	26	of	of	ADP
ajbmeb-3149	43	27	issued	issue	VERB
ajbmeb-3149	43	28	shares	share	NOUN
ajbmeb-3149	43	29	of	of	ADP
ajbmeb-3149	43	30	the	the	DET
ajbmeb-3149	43	31	company	company	NOUN
ajbmeb-3149	43	32	;	;	PUNCT
ajbmeb-3149	43	33	c	c	PROPN
ajbmeb-3149	43	34	share	share	NOUN
ajbmeb-3149	43	35	price	price	NOUN
ajbmeb-3149	43	36	on	on	ADP
ajbmeb-3149	43	37	the	the	DET
ajbmeb-3149	43	38	current	current	ADJ
ajbmeb-3149	43	39	date	date	NOUN
ajbmeb-3149	43	40	;	;	PUNCT
ajbmeb-3149	43	41	net	net	ADJ
ajbmeb-3149	43	42	a	a	DET
ajbmeb-3149	43	43	value	value	NOUN
ajbmeb-3149	43	44	of	of	ADP
ajbmeb-3149	43	45	net	net	ADJ
ajbmeb-3149	43	46	assets	asset	NOUN
ajbmeb-3149	43	47	of	of	ADP
ajbmeb-3149	43	48	the	the	DET
ajbmeb-3149	43	49	organization	organization	NOUN
ajbmeb-3149	43	50	.	.	PUNCT
ajbmeb-3149	44	1	for	for	ADP
ajbmeb-3149	44	2	example	example	NOUN
ajbmeb-3149	44	3	,	,	PUNCT
ajbmeb-3149	44	4	if	if	SCONJ
ajbmeb-3149	44	5	the	the	DET
ajbmeb-3149	44	6	number	number	NOUN
ajbmeb-3149	44	7	of	of	ADP
ajbmeb-3149	44	8	shares	share	NOUN
ajbmeb-3149	44	9	of	of	ADP
ajbmeb-3149	44	10	the	the	DET
ajbmeb-3149	44	11	company	company	NOUN
ajbmeb-3149	44	12	is	be	AUX
ajbmeb-3149	44	13	70,000	70,000	NUM
ajbmeb-3149	44	14	pieces	piece	NOUN
ajbmeb-3149	44	15	,	,	PUNCT
ajbmeb-3149	44	16	and	and	CCONJ
ajbmeb-3149	44	17	the	the	DET
ajbmeb-3149	44	18	share	share	NOUN
ajbmeb-3149	44	19	price	price	NOUN
ajbmeb-3149	44	20	is	be	AUX
ajbmeb-3149	44	21	$	$	SYM
ajbmeb-3149	44	22	1	1	NUM
ajbmeb-3149	44	23	,	,	PUNCT
ajbmeb-3149	44	24	when	when	SCONJ
ajbmeb-3149	44	25	the	the	DET
ajbmeb-3149	44	26	value	value	NOUN
ajbmeb-3149	44	27	of	of	ADP
ajbmeb-3149	44	28	net	net	ADJ
ajbmeb-3149	44	29	assets	asset	NOUN
ajbmeb-3149	44	30	is	be	AUX
ajbmeb-3149	44	31	$	$	SYM
ajbmeb-3149	44	32	50,000	50,000	NUM
ajbmeb-3149	44	33	,	,	PUNCT
ajbmeb-3149	44	34	then	then	ADV
ajbmeb-3149	44	35	the	the	DET
ajbmeb-3149	44	36	value	value	NOUN
ajbmeb-3149	44	37	of	of	ADP
ajbmeb-3149	44	38	goodwill	goodwill	NOUN
ajbmeb-3149	44	39	is	be	AUX
ajbmeb-3149	44	40	:	:	PUNCT
ajbmeb-3149	44	41	gw	gw	PROPN
ajbmeb-3149	44	42	=	=	PUNCT
ajbmeb-3149	44	43	70,000	70,000	NUM
ajbmeb-3149	44	44	*	*	PUNCT
ajbmeb-3149	44	45	$	$	SYM
ajbmeb-3149	44	46	1	1	NUM
ajbmeb-3149	44	47	$	$	SYM
ajbmeb-3149	44	48	50,000	50,000	NUM
ajbmeb-3149	44	49	=	=	SYM
ajbmeb-3149	44	50	$	$	SYM
ajbmeb-3149	44	51	20,000	20,000	NUM
ajbmeb-3149	44	52	.	.	PUNCT
ajbmeb-3149	45	1	the	the	DET
ajbmeb-3149	45	2	disadvantage	disadvantage	NOUN
ajbmeb-3149	45	3	of	of	ADP
ajbmeb-3149	45	4	this	this	DET
ajbmeb-3149	45	5	method	method	NOUN
ajbmeb-3149	45	6	is	be	AUX
ajbmeb-3149	45	7	that	that	SCONJ
ajbmeb-3149	45	8	it	it	PRON
ajbmeb-3149	45	9	is	be	AUX
ajbmeb-3149	45	10	applicable	applicable	ADJ
ajbmeb-3149	45	11	only	only	ADV
ajbmeb-3149	45	12	to	to	ADP
ajbmeb-3149	45	13	a	a	DET
ajbmeb-3149	45	14	certain	certain	ADJ
ajbmeb-3149	45	15	organizational	organizational	ADJ
ajbmeb-3149	45	16	and	and	CCONJ
ajbmeb-3149	45	17	legal	legal	ADJ
ajbmeb-3149	45	18	form	form	NOUN
ajbmeb-3149	45	19	a	a	DET
ajbmeb-3149	45	20	joint	joint	ADJ
ajbmeb-3149	45	21	-	-	PUNCT
ajbmeb-3149	45	22	stock	stock	NOUN
ajbmeb-3149	45	23	company	company	NOUN
ajbmeb-3149	45	24	.	.	PUNCT
ajbmeb-3149	46	1	3	3	X
ajbmeb-3149	46	2	.	.	X
ajbmeb-3149	46	3	the	the	DET
ajbmeb-3149	46	4	next	next	ADJ
ajbmeb-3149	46	5	option	option	NOUN
ajbmeb-3149	46	6	for	for	ADP
ajbmeb-3149	46	7	assessing	assess	VERB
ajbmeb-3149	46	8	goodwill	goodwill	NOUN
ajbmeb-3149	46	9	is	be	AUX
ajbmeb-3149	46	10	the	the	DET
ajbmeb-3149	46	11	"	"	PUNCT
ajbmeb-3149	46	12	excess	excess	ADJ
ajbmeb-3149	46	13	profit	profit	NOUN
ajbmeb-3149	46	14	method	method	NOUN
ajbmeb-3149	46	15	"	"	PUNCT
ajbmeb-3149	46	16	.	.	PUNCT
ajbmeb-3149	47	1	for	for	ADP
ajbmeb-3149	47	2	example	example	NOUN
ajbmeb-3149	47	3	,	,	PUNCT
ajbmeb-3149	47	4	the	the	DET
ajbmeb-3149	47	5	value	value	NOUN
ajbmeb-3149	47	6	of	of	ADP
ajbmeb-3149	47	7	a	a	DET
ajbmeb-3149	47	8	company	company	NOUN
ajbmeb-3149	47	9	's	's	PART
ajbmeb-3149	47	10	net	net	ADJ
ajbmeb-3149	47	11	assets	asset	NOUN
ajbmeb-3149	47	12	is	be	AUX
ajbmeb-3149	47	13	$	$	SYM
ajbmeb-3149	47	14	100,000	100,000	NUM
ajbmeb-3149	47	15	,	,	PUNCT
ajbmeb-3149	47	16	and	and	CCONJ
ajbmeb-3149	47	17	its	its	PRON
ajbmeb-3149	47	18	annual	annual	ADJ
ajbmeb-3149	47	19	net	net	ADJ
ajbmeb-3149	47	20	profit	profit	NOUN
ajbmeb-3149	47	21	is	be	AUX
ajbmeb-3149	47	22	$	$	SYM
ajbmeb-3149	47	23	30,000	30,000	NUM
ajbmeb-3149	47	24	.	.	PUNCT
ajbmeb-3149	48	1	then	then	ADV
ajbmeb-3149	48	2	the	the	DET
ajbmeb-3149	48	3	return	return	NOUN
ajbmeb-3149	48	4	on	on	ADP
ajbmeb-3149	48	5	investment	investment	NOUN
ajbmeb-3149	48	6	the	the	DET
ajbmeb-3149	48	7	return	return	NOUN
ajbmeb-3149	48	8	on	on	ADP
ajbmeb-3149	48	9	net	net	ADJ
ajbmeb-3149	48	10	assets	asset	NOUN
ajbmeb-3149	48	11	will	will	AUX
ajbmeb-3149	48	12	be	be	AUX
ajbmeb-3149	48	13	30	30	NUM
ajbmeb-3149	48	14	%	%	NOUN
ajbmeb-3149	48	15	(	(	PUNCT
ajbmeb-3149	48	16	30,000	30,000	NUM
ajbmeb-3149	48	17	/	/	SYM
ajbmeb-3149	48	18	100,000	100,000	NUM
ajbmeb-3149	48	19	*	*	SYM
ajbmeb-3149	48	20	100	100	NUM
ajbmeb-3149	48	21	%	%	NOUN
ajbmeb-3149	48	22	)	)	PUNCT
ajbmeb-3149	48	23	.	.	PUNCT
ajbmeb-3149	49	1	for	for	ADP
ajbmeb-3149	49	2	example	example	NOUN
ajbmeb-3149	49	3	,	,	PUNCT
ajbmeb-3149	49	4	the	the	DET
ajbmeb-3149	49	5	industry	industry	NOUN
ajbmeb-3149	49	6	-	-	PUNCT
ajbmeb-3149	49	7	wide	wide	ADJ
ajbmeb-3149	49	8	rate	rate	NOUN
ajbmeb-3149	49	9	of	of	ADP
ajbmeb-3149	49	10	return	return	NOUN
ajbmeb-3149	49	11	is	be	AUX
ajbmeb-3149	49	12	10	10	NUM
ajbmeb-3149	49	13	%	%	NOUN
ajbmeb-3149	49	14	.	.	PUNCT
ajbmeb-3149	50	1	this	this	PRON
ajbmeb-3149	50	2	means	mean	VERB
ajbmeb-3149	50	3	that	that	SCONJ
ajbmeb-3149	50	4	in	in	ADP
ajbmeb-3149	50	5	order	order	NOUN
ajbmeb-3149	50	6	for	for	SCONJ
ajbmeb-3149	50	7	an	an	DET
ajbmeb-3149	50	8	organization	organization	NOUN
ajbmeb-3149	50	9	to	to	PART
ajbmeb-3149	50	10	receive	receive	VERB
ajbmeb-3149	50	11	a	a	DET
ajbmeb-3149	50	12	net	net	ADJ
ajbmeb-3149	50	13	profit	profit	NOUN
ajbmeb-3149	50	14	of	of	ADP
ajbmeb-3149	50	15	$	$	SYM
ajbmeb-3149	50	16	30,000	30,000	NUM
ajbmeb-3149	50	17	in	in	ADP
ajbmeb-3149	50	18	the	the	DET
ajbmeb-3149	50	19	industry	industry	NOUN
ajbmeb-3149	50	20	as	as	ADP
ajbmeb-3149	50	21	a	a	DET
ajbmeb-3149	50	22	whole	whole	NOUN
ajbmeb-3149	50	23	,	,	PUNCT
ajbmeb-3149	50	24	it	it	PRON
ajbmeb-3149	50	25	needs	need	VERB
ajbmeb-3149	50	26	to	to	PART
ajbmeb-3149	50	27	invest	invest	VERB
ajbmeb-3149	50	28	:	:	PUNCT
ajbmeb-3149	50	29	$	$	SYM
ajbmeb-3149	50	30	30,000	30,000	NUM
ajbmeb-3149	50	31	/	/	SYM
ajbmeb-3149	50	32	10	10	NUM
ajbmeb-3149	50	33	%	%	NOUN
ajbmeb-3149	50	34	=	=	NOUN
ajbmeb-3149	50	35	$	$	SYM
ajbmeb-3149	50	36	300,000	300,000	NUM
ajbmeb-3149	50	37	.	.	PUNCT
ajbmeb-3149	51	1	the	the	DET
ajbmeb-3149	51	2	resulting	result	VERB
ajbmeb-3149	51	3	amount	amount	NOUN
ajbmeb-3149	51	4	of	of	ADP
ajbmeb-3149	51	5	$	$	SYM
ajbmeb-3149	51	6	300,000	300,000	NUM
ajbmeb-3149	51	7	is	be	AUX
ajbmeb-3149	51	8	the	the	DET
ajbmeb-3149	51	9	estimated	estimate	VERB
ajbmeb-3149	51	10	net	net	ADJ
ajbmeb-3149	51	11	assets	asset	NOUN
ajbmeb-3149	51	12	of	of	ADP
ajbmeb-3149	51	13	the	the	DET
ajbmeb-3149	51	14	company	company	NOUN
ajbmeb-3149	51	15	,	,	PUNCT
ajbmeb-3149	51	16	which	which	PRON
ajbmeb-3149	51	17	participated	participate	VERB
ajbmeb-3149	51	18	in	in	ADP
ajbmeb-3149	51	19	receiving	receive	VERB
ajbmeb-3149	51	20	a	a	DET
ajbmeb-3149	51	21	profit	profit	NOUN
ajbmeb-3149	51	22	of	of	ADP
ajbmeb-3149	51	23	$	$	SYM
ajbmeb-3149	51	24	30,000	30,000	NUM
ajbmeb-3149	51	25	at	at	ADP
ajbmeb-3149	51	26	a	a	DET
ajbmeb-3149	51	27	rate	rate	NOUN
ajbmeb-3149	51	28	of	of	ADP
ajbmeb-3149	51	29	return	return	NOUN
ajbmeb-3149	51	30	of	of	ADP
ajbmeb-3149	51	31	10	10	NUM
ajbmeb-3149	51	32	%	%	NOUN
ajbmeb-3149	51	33	.	.	PUNCT
ajbmeb-3149	52	1	let	let	VERB
ajbmeb-3149	52	2	's	us	PRON
ajbmeb-3149	52	3	determine	determine	VERB
ajbmeb-3149	52	4	the	the	DET
ajbmeb-3149	52	5	company	company	NOUN
ajbmeb-3149	52	6	's	's	PART
ajbmeb-3149	52	7	excess	excess	ADJ
ajbmeb-3149	52	8	profit	profit	NOUN
ajbmeb-3149	52	9	,	,	PUNCT
ajbmeb-3149	52	10	i.e.	i.e.	X
ajbmeb-3149	52	11	the	the	DET
ajbmeb-3149	52	12	excess	excess	NOUN
ajbmeb-3149	52	13	of	of	ADP
ajbmeb-3149	52	14	the	the	DET
ajbmeb-3149	52	15	organization	organization	NOUN
ajbmeb-3149	52	16	's	's	PART
ajbmeb-3149	52	17	indicators	indicator	NOUN
ajbmeb-3149	52	18	over	over	ADP
ajbmeb-3149	52	19	the	the	DET
ajbmeb-3149	52	20	industry	industry	NOUN
ajbmeb-3149	52	21	average	average	NOUN
ajbmeb-3149	52	22	:	:	PUNCT
ajbmeb-3149	52	23	30	30	NUM
ajbmeb-3149	52	24	%	%	NOUN
ajbmeb-3149	52	25	10	10	NUM
ajbmeb-3149	52	26	%	%	NOUN
ajbmeb-3149	52	27	=	=	SYM
ajbmeb-3149	52	28	20	20	NUM
ajbmeb-3149	52	29	%	%	NOUN
ajbmeb-3149	52	30	.	.	PUNCT
ajbmeb-3149	53	1	let	let	VERB
ajbmeb-3149	53	2	's	us	PRON
ajbmeb-3149	53	3	determine	determine	VERB
ajbmeb-3149	53	4	the	the	DET
ajbmeb-3149	53	5	value	value	NOUN
ajbmeb-3149	53	6	of	of	ADP
ajbmeb-3149	53	7	unrecorded	unrecorded	ADJ
ajbmeb-3149	53	8	assets	asset	NOUN
ajbmeb-3149	53	9	that	that	PRON
ajbmeb-3149	53	10	contributed	contribute	VERB
ajbmeb-3149	53	11	to	to	ADP
ajbmeb-3149	53	12	the	the	DET
ajbmeb-3149	53	13	profit	profit	NOUN
ajbmeb-3149	53	14	:	:	PUNCT
ajbmeb-3149	53	15	$	$	SYM
ajbmeb-3149	53	16	300,000	300,000	NUM
ajbmeb-3149	53	17	$	$	SYM
ajbmeb-3149	53	18	100,000	100,000	NUM
ajbmeb-3149	53	19	=	=	SYM
ajbmeb-3149	53	20	$	$	SYM
ajbmeb-3149	53	21	200,000	200,000	NUM
ajbmeb-3149	53	22	.	.	PUNCT
ajbmeb-3149	54	1	this	this	DET
ajbmeb-3149	54	2	amount	amount	NOUN
ajbmeb-3149	54	3	can	can	AUX
ajbmeb-3149	54	4	be	be	AUX
ajbmeb-3149	54	5	partially	partially	ADV
ajbmeb-3149	54	6	edited	edit	VERB
ajbmeb-3149	54	7	.	.	PUNCT
ajbmeb-3149	55	1	for	for	ADP
ajbmeb-3149	55	2	example	example	NOUN
ajbmeb-3149	55	3	,	,	PUNCT
ajbmeb-3149	55	4	the	the	DET
ajbmeb-3149	55	5	assessment	assessment	NOUN
ajbmeb-3149	55	6	of	of	ADP
ajbmeb-3149	55	7	bad	bad	ADJ
ajbmeb-3149	55	8	debtors	debtor	NOUN
ajbmeb-3149	55	9	or	or	CCONJ
ajbmeb-3149	55	10	reserves	reserve	NOUN
ajbmeb-3149	55	11	for	for	ADP
ajbmeb-3149	55	12	writtenoff	writtenoff	NOUN
ajbmeb-3149	55	13	goods	good	NOUN
ajbmeb-3149	55	14	was	be	AUX
ajbmeb-3149	55	15	incorrect	incorrect	ADJ
ajbmeb-3149	55	16	.	.	PUNCT
ajbmeb-3149	56	1	let	let	VERB
ajbmeb-3149	56	2	's	us	PRON
ajbmeb-3149	56	3	assume	assume	VERB
ajbmeb-3149	56	4	that	that	SCONJ
ajbmeb-3149	56	5	as	as	ADP
ajbmeb-3149	56	6	a	a	DET
ajbmeb-3149	56	7	result	result	NOUN
ajbmeb-3149	56	8	,	,	PUNCT
ajbmeb-3149	56	9	the	the	DET
ajbmeb-3149	56	10	company	company	NOUN
ajbmeb-3149	56	11	's	's	PART
ajbmeb-3149	56	12	identifiable	identifiable	ADJ
ajbmeb-3149	56	13	assets	asset	NOUN
ajbmeb-3149	56	14	were	be	AUX
ajbmeb-3149	56	15	found	find	VERB
ajbmeb-3149	56	16	at	at	ADP
ajbmeb-3149	56	17	$	$	SYM
ajbmeb-3149	56	18	40,000	40,000	NUM
ajbmeb-3149	56	19	.	.	PUNCT
ajbmeb-3149	57	1	then	then	ADV
ajbmeb-3149	57	2	the	the	DET
ajbmeb-3149	57	3	goodwill	goodwill	NOUN
ajbmeb-3149	57	4	value	value	NOUN
ajbmeb-3149	57	5	is	be	AUX
ajbmeb-3149	57	6	:	:	PUNCT
ajbmeb-3149	57	7	$	$	SYM
ajbmeb-3149	57	8	200,000	200,000	NUM
ajbmeb-3149	57	9	$	$	SYM
ajbmeb-3149	57	10	40,000	40,000	NUM
ajbmeb-3149	57	11	=	=	SYM
ajbmeb-3149	57	12	$	$	SYM
ajbmeb-3149	57	13	160,000	160,000	NUM
ajbmeb-3149	57	14	.	.	PUNCT
ajbmeb-3149	58	1	let	let	VERB
ajbmeb-3149	58	2	's	us	PRON
ajbmeb-3149	58	3	consider	consider	VERB
ajbmeb-3149	58	4	another	another	DET
ajbmeb-3149	58	5	example	example	NOUN
ajbmeb-3149	58	6	.	.	PUNCT
ajbmeb-3149	59	1	let	let	VERB
ajbmeb-3149	59	2	's	us	PRON
ajbmeb-3149	59	3	assume	assume	VERB
ajbmeb-3149	59	4	that	that	SCONJ
ajbmeb-3149	59	5	the	the	DET
ajbmeb-3149	59	6	industry	industry	NOUN
ajbmeb-3149	59	7	consists	consist	VERB
ajbmeb-3149	59	8	of	of	ADP
ajbmeb-3149	59	9	four	four	NUM
ajbmeb-3149	59	10	enterprises	enterprise	NOUN
ajbmeb-3149	59	11	that	that	PRON
ajbmeb-3149	59	12	have	have	VERB
ajbmeb-3149	59	13	the	the	DET
ajbmeb-3149	59	14	same	same	ADJ
ajbmeb-3149	59	15	asset	asset	NOUN
ajbmeb-3149	59	16	value	value	NOUN
ajbmeb-3149	59	17	of	of	ADP
ajbmeb-3149	59	18	$	$	SYM
ajbmeb-3149	59	19	20,000	20,000	NUM
ajbmeb-3149	59	20	,	,	PUNCT
ajbmeb-3149	59	21	the	the	DET
ajbmeb-3149	59	22	same	same	ADJ
ajbmeb-3149	59	23	technical	technical	ADJ
ajbmeb-3149	59	24	level	level	NOUN
ajbmeb-3149	59	25	and	and	CCONJ
ajbmeb-3149	59	26	the	the	DET
ajbmeb-3149	59	27	same	same	ADJ
ajbmeb-3149	59	28	structure	structure	NOUN
ajbmeb-3149	59	29	.	.	PUNCT
ajbmeb-3149	60	1	but	but	CCONJ
ajbmeb-3149	60	2	the	the	DET
ajbmeb-3149	60	3	profitability	profitability	NOUN
ajbmeb-3149	60	4	of	of	ADP
ajbmeb-3149	60	5	assets	asset	NOUN
ajbmeb-3149	60	6	for	for	ADP
ajbmeb-3149	60	7	these	these	DET
ajbmeb-3149	60	8	organizations	organization	NOUN
ajbmeb-3149	60	9	is	be	AUX
ajbmeb-3149	60	10	different	different	ADJ
ajbmeb-3149	60	11	:	:	PUNCT
ajbmeb-3149	60	12	for	for	ADP
ajbmeb-3149	60	13	enterprise	enterprise	NOUN
ajbmeb-3149	60	14	1	1	NUM
ajbmeb-3149	60	15	it	it	PRON
ajbmeb-3149	60	16	is	be	AUX
ajbmeb-3149	60	17	30	30	NUM
ajbmeb-3149	60	18	%	%	NOUN
ajbmeb-3149	60	19	,	,	PUNCT
ajbmeb-3149	60	20	for	for	ADP
ajbmeb-3149	60	21	enterprise	enterprise	NOUN
ajbmeb-3149	60	22	2	2	NUM
ajbmeb-3149	60	23	–	–	PUNCT
ajbmeb-3149	60	24	25	25	NUM
ajbmeb-3149	60	25	%	%	NOUN
ajbmeb-3149	60	26	,	,	PUNCT
ajbmeb-3149	60	27	for	for	ADP
ajbmeb-3149	60	28	enterprise	enterprise	NOUN
ajbmeb-3149	60	29	3	3	NUM
ajbmeb-3149	60	30	–	–	SYM
ajbmeb-3149	60	31	15	15	NUM
ajbmeb-3149	60	32	%	%	NOUN
ajbmeb-3149	60	33	,	,	PUNCT
ajbmeb-3149	60	34	for	for	ADP
ajbmeb-3149	60	35	enterprise	enterprise	NOUN
ajbmeb-3149	60	36	4	4	NUM
ajbmeb-3149	60	37	–	–	SYM
ajbmeb-3149	60	38	10	10	NUM
ajbmeb-3149	60	39	%	%	NOUN
ajbmeb-3149	60	40	.	.	PUNCT
ajbmeb-3149	61	1	let	let	VERB
ajbmeb-3149	61	2	’s	’s	NOUN
ajbmeb-3149	61	3	calculate	calculate	VERB
ajbmeb-3149	61	4	the	the	DET
ajbmeb-3149	61	5	average	average	ADJ
ajbmeb-3149	61	6	profitability	profitability	NOUN
ajbmeb-3149	61	7	:	:	PUNCT
ajbmeb-3149	61	8	(	(	PUNCT
ajbmeb-3149	61	9	30	30	NUM
ajbmeb-3149	61	10	%	%	NOUN
ajbmeb-3149	61	11	+	+	CCONJ
ajbmeb-3149	61	12	25	25	NUM
ajbmeb-3149	61	13	%	%	NOUN
ajbmeb-3149	61	14	+	+	NOUN
ajbmeb-3149	61	15	20	20	NUM
ajbmeb-3149	61	16	%	%	NOUN
ajbmeb-3149	61	17	+	+	CCONJ
ajbmeb-3149	61	18	15	15	NUM
ajbmeb-3149	61	19	%	%	NOUN
ajbmeb-3149	61	20	)	)	PUNCT
ajbmeb-3149	61	21	/	/	SYM
ajbmeb-3149	61	22	4	4	NUM
ajbmeb-3149	61	23	=	=	SYM
ajbmeb-3149	61	24	20	20	NUM
ajbmeb-3149	61	25	%	%	NOUN
ajbmeb-3149	61	26	.	.	PUNCT
ajbmeb-3149	62	1	next	next	ADV
ajbmeb-3149	62	2	,	,	PUNCT
ajbmeb-3149	62	3	given	give	VERB
ajbmeb-3149	62	4	that	that	SCONJ
ajbmeb-3149	62	5	the	the	DET
ajbmeb-3149	62	6	average	average	ADJ
ajbmeb-3149	62	7	price	price	NOUN
ajbmeb-3149	62	8	of	of	ADP
ajbmeb-3149	62	9	an	an	DET
ajbmeb-3149	62	10	organization	organization	NOUN
ajbmeb-3149	62	11	is	be	AUX
ajbmeb-3149	62	12	$	$	SYM
ajbmeb-3149	62	13	20,000	20,000	NUM
ajbmeb-3149	62	14	,	,	PUNCT
ajbmeb-3149	62	15	then	then	ADV
ajbmeb-3149	62	16	organization	organization	NOUN
ajbmeb-3149	62	17	1	1	NUM
ajbmeb-3149	62	18	is	be	AUX
ajbmeb-3149	62	19	valued	value	VERB
ajbmeb-3149	62	20	at	at	ADP
ajbmeb-3149	62	21	$	$	SYM
ajbmeb-3149	62	22	20,000	20,000	NUM
ajbmeb-3149	62	23	*	*	SYM
ajbmeb-3149	62	24	30	30	NUM
ajbmeb-3149	62	25	%	%	NOUN
ajbmeb-3149	62	26	/	/	SYM
ajbmeb-3149	62	27	20	20	NUM
ajbmeb-3149	62	28	%	%	NOUN
ajbmeb-3149	62	29	=	=	NOUN
ajbmeb-3149	62	30	$	$	SYM
ajbmeb-3149	62	31	30,000	30,000	NUM
ajbmeb-3149	62	32	.	.	PUNCT
ajbmeb-3149	63	1	from	from	ADP
ajbmeb-3149	63	2	here	here	ADV
ajbmeb-3149	63	3	we	we	PRON
ajbmeb-3149	63	4	determine	determine	VERB
ajbmeb-3149	63	5	the	the	DET
ajbmeb-3149	63	6	value	value	NOUN
ajbmeb-3149	63	7	of	of	ADP
ajbmeb-3149	63	8	goodwill	goodwill	NOUN
ajbmeb-3149	63	9	for	for	ADP
ajbmeb-3149	63	10	organization	organization	NOUN
ajbmeb-3149	63	11	1	1	NUM
ajbmeb-3149	63	12	:	:	PUNCT
ajbmeb-3149	63	13	$	$	SYM
ajbmeb-3149	63	14	30,000	30,000	NUM
ajbmeb-3149	63	15	$	$	SYM
ajbmeb-3149	63	16	20,000	20,000	NUM
ajbmeb-3149	63	17	=	=	SYM
ajbmeb-3149	63	18	$	$	SYM
ajbmeb-3149	63	19	10,000	10,000	NUM
ajbmeb-3149	63	20	.	.	PUNCT
ajbmeb-3149	64	1	the	the	DET
ajbmeb-3149	64	2	value	value	NOUN
ajbmeb-3149	64	3	of	of	ADP
ajbmeb-3149	64	4	goodwill	goodwill	NOUN
ajbmeb-3149	64	5	in	in	ADP
ajbmeb-3149	64	6	the	the	DET
ajbmeb-3149	64	7	previous	previous	ADJ
ajbmeb-3149	64	8	example	example	NOUN
ajbmeb-3149	64	9	can	can	AUX
ajbmeb-3149	64	10	also	also	ADV
ajbmeb-3149	64	11	be	be	AUX
ajbmeb-3149	64	12	calculated	calculate	VERB
ajbmeb-3149	64	13	based	base	VERB
ajbmeb-3149	64	14	on	on	ADP
ajbmeb-3149	64	15	this	this	DET
ajbmeb-3149	64	16	formula	formula	NOUN
ajbmeb-3149	64	17	,	,	PUNCT
ajbmeb-3149	64	18	namely	namely	ADV
ajbmeb-3149	64	19	:	:	PUNCT
ajbmeb-3149	64	20	(	(	PUNCT
ajbmeb-3149	64	21	100,000	100,000	NUM
ajbmeb-3149	64	22	*	*	SYM
ajbmeb-3149	64	23	30	30	NUM
ajbmeb-3149	64	24	%	%	NOUN
ajbmeb-3149	64	25	/	/	SYM
ajbmeb-3149	64	26	10	10	NUM
ajbmeb-3149	64	27	%	%	NOUN
ajbmeb-3149	64	28	)	)	PUNCT
ajbmeb-3149	64	29	$	$	SYM
ajbmeb-3149	64	30	100,000	100,000	NUM
ajbmeb-3149	64	31	=	=	SYM
ajbmeb-3149	64	32	$	$	SYM
ajbmeb-3149	64	33	200,000	200,000	NUM
ajbmeb-3149	64	34	.	.	PUNCT
ajbmeb-3149	65	1	it	it	PRON
ajbmeb-3149	65	2	should	should	AUX
ajbmeb-3149	65	3	be	be	AUX
ajbmeb-3149	65	4	noted	note	VERB
ajbmeb-3149	65	5	that	that	SCONJ
ajbmeb-3149	65	6	this	this	DET
ajbmeb-3149	65	7	formula	formula	NOUN
ajbmeb-3149	65	8	is	be	AUX
ajbmeb-3149	65	9	simplified	simplify	VERB
ajbmeb-3149	65	10	by	by	ADP
ajbmeb-3149	65	11	many	many	ADJ
ajbmeb-3149	65	12	appraisers	appraiser	NOUN
ajbmeb-3149	65	13	.	.	PUNCT
ajbmeb-3149	66	1	the	the	DET
ajbmeb-3149	66	2	most	most	ADV
ajbmeb-3149	66	3	complete	complete	ADJ
ajbmeb-3149	66	4	and	and	CCONJ
ajbmeb-3149	66	5	accurate	accurate	ADJ
ajbmeb-3149	66	6	formula	formula	NOUN
ajbmeb-3149	66	7	for	for	ADP
ajbmeb-3149	66	8	the	the	DET
ajbmeb-3149	66	9	"	"	PUNCT
ajbmeb-3149	66	10	excess	excess	ADJ
ajbmeb-3149	66	11	profit	profit	NOUN
ajbmeb-3149	66	12	method	method	NOUN
ajbmeb-3149	66	13	"	"	PUNCT
ajbmeb-3149	66	14	for	for	ADP
ajbmeb-3149	66	15	determining	determine	VERB
ajbmeb-3149	66	16	the	the	DET
ajbmeb-3149	66	17	value	value	NOUN
ajbmeb-3149	66	18	of	of	ADP
ajbmeb-3149	66	19	goodwill	goodwill	NOUN
ajbmeb-3149	66	20	looks	look	VERB
ajbmeb-3149	66	21	like	like	ADP
ajbmeb-3149	66	22	this	this	PRON
ajbmeb-3149	66	23	:	:	PUNCT
ajbmeb-3149	66	24	𝑮𝑾	𝑮𝑾	PROPN
ajbmeb-3149	66	25	=	=	SYM
ajbmeb-3149	66	26	𝑵𝑶𝑰	𝑵𝑶𝑰	PROPN
ajbmeb-3149	66	27	−	−	NOUN
ajbmeb-3149	67	1	𝑴𝑨	𝑴𝑨	PROPN
ajbmeb-3149	67	2	∗	∗	NOUN
ajbmeb-3149	67	3	𝑹𝒆	𝑹𝒆	PROPN
ajbmeb-3149	67	4	𝑹𝒈	𝑹𝒈	PROPN
ajbmeb-3149	67	5	american	american	ADJ
ajbmeb-3149	67	6	journal	journal	NOUN
ajbmeb-3149	67	7	of	of	ADP
ajbmeb-3149	67	8	business	business	NOUN
ajbmeb-3149	67	9	management	management	NOUN
ajbmeb-3149	67	10	,	,	PUNCT
ajbmeb-3149	67	11	economics	economic	NOUN
ajbmeb-3149	67	12	and	and	CCONJ
ajbmeb-3149	67	13	banking	banking	NOUN
ajbmeb-3149	67	14	volume	volume	NOUN
ajbmeb-3149	67	15	41	41	NUM
ajbmeb-3149	68	1	october2025	october2025	PROPN
ajbmeb-3149	68	2	p	p	NOUN
ajbmeb-3149	68	3	a	a	DET
ajbmeb-3149	68	4	g	g	NOUN
ajbmeb-3149	68	5	e	e	NOUN
ajbmeb-3149	69	1	|	|	ADV
ajbmeb-3149	69	2	91	91	NUM
ajbmeb-3149	69	3	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-3149	69	4	noi	noi	PROPN
ajbmeb-3149	69	5	net	net	ADJ
ajbmeb-3149	69	6	operating	operating	NOUN
ajbmeb-3149	69	7	income	income	NOUN
ajbmeb-3149	69	8	from	from	ADP
ajbmeb-3149	69	9	the	the	DET
ajbmeb-3149	69	10	organization	organization	NOUN
ajbmeb-3149	69	11	's	's	PART
ajbmeb-3149	69	12	activities	activity	NOUN
ajbmeb-3149	69	13	;	;	PUNCT
ajbmeb-3149	69	14	ma	ma	PROPN
ajbmeb-3149	69	15	the	the	DET
ajbmeb-3149	69	16	value	value	NOUN
ajbmeb-3149	69	17	of	of	ADP
ajbmeb-3149	69	18	the	the	DET
ajbmeb-3149	69	19	company	company	NOUN
ajbmeb-3149	69	20	's	's	PART
ajbmeb-3149	69	21	tangible	tangible	ADJ
ajbmeb-3149	69	22	assets	asset	NOUN
ajbmeb-3149	69	23	;	;	PUNCT
ajbmeb-3149	69	24	re	re	X
ajbmeb-3149	69	25	is	be	AUX
ajbmeb-3149	69	26	the	the	DET
ajbmeb-3149	69	27	capitalization	capitalization	NOUN
ajbmeb-3149	69	28	coefficient	coefficient	NOUN
ajbmeb-3149	69	29	of	of	ADP
ajbmeb-3149	69	30	the	the	DET
ajbmeb-3149	69	31	company	company	NOUN
ajbmeb-3149	69	32	's	's	PART
ajbmeb-3149	69	33	net	net	ADJ
ajbmeb-3149	69	34	income	income	NOUN
ajbmeb-3149	69	35	from	from	ADP
ajbmeb-3149	69	36	its	its	PRON
ajbmeb-3149	69	37	main	main	ADJ
ajbmeb-3149	69	38	activities	activity	NOUN
ajbmeb-3149	69	39	;	;	PUNCT
ajbmeb-3149	69	40	rg	rg	PROPN
ajbmeb-3149	69	41	is	be	AUX
ajbmeb-3149	69	42	the	the	DET
ajbmeb-3149	69	43	capitalization	capitalization	NOUN
ajbmeb-3149	69	44	coefficient	coefficient	NOUN
ajbmeb-3149	69	45	of	of	ADP
ajbmeb-3149	69	46	intangible	intangible	ADJ
ajbmeb-3149	69	47	assets	asset	NOUN
ajbmeb-3149	69	48	.	.	PUNCT
ajbmeb-3149	70	1	in	in	ADP
ajbmeb-3149	70	2	our	our	PRON
ajbmeb-3149	70	3	opinion	opinion	NOUN
ajbmeb-3149	70	4	,	,	PUNCT
ajbmeb-3149	70	5	the	the	DET
ajbmeb-3149	70	6	formula	formula	NOUN
ajbmeb-3149	70	7	should	should	AUX
ajbmeb-3149	70	8	be	be	AUX
ajbmeb-3149	70	9	changed	change	VERB
ajbmeb-3149	70	10	,	,	PUNCT
ajbmeb-3149	70	11	otherwise	otherwise	ADV
ajbmeb-3149	70	12	the	the	DET
ajbmeb-3149	70	13	value	value	NOUN
ajbmeb-3149	70	14	of	of	ADP
ajbmeb-3149	70	15	goodwill	goodwill	NOUN
ajbmeb-3149	70	16	will	will	AUX
ajbmeb-3149	70	17	be	be	AUX
ajbmeb-3149	70	18	equal	equal	ADJ
ajbmeb-3149	70	19	to	to	ADP
ajbmeb-3149	70	20	the	the	DET
ajbmeb-3149	70	21	value	value	NOUN
ajbmeb-3149	70	22	of	of	ADP
ajbmeb-3149	70	23	all	all	DET
ajbmeb-3149	70	24	intangible	intangible	ADJ
ajbmeb-3149	70	25	assets	asset	NOUN
ajbmeb-3149	70	26	that	that	PRON
ajbmeb-3149	70	27	allowed	allow	VERB
ajbmeb-3149	70	28	the	the	DET
ajbmeb-3149	70	29	company	company	NOUN
ajbmeb-3149	70	30	to	to	PART
ajbmeb-3149	70	31	earn	earn	VERB
ajbmeb-3149	70	32	a	a	DET
ajbmeb-3149	70	33	profit	profit	NOUN
ajbmeb-3149	70	34	higher	high	ADJ
ajbmeb-3149	70	35	than	than	ADP
ajbmeb-3149	70	36	its	its	PRON
ajbmeb-3149	70	37	competitors	competitor	NOUN
ajbmeb-3149	70	38	in	in	ADP
ajbmeb-3149	70	39	the	the	DET
ajbmeb-3149	70	40	industry	industry	NOUN
ajbmeb-3149	70	41	:	:	PUNCT
ajbmeb-3149	70	42	𝑮𝑾	𝑮𝑾	X
ajbmeb-3149	70	43	=	=	SYM
ajbmeb-3149	70	44	𝑵𝑶𝑰−𝑴𝑨∗𝑹𝒆	𝑵𝑶𝑰−𝑴𝑨∗𝑹𝒆	ADJ
ajbmeb-3149	70	45	𝑹𝒈	𝑹𝒈	PROPN
ajbmeb-3149	70	46	−	−	PROPN
ajbmeb-3149	70	47	ia	ia	PROPN
ajbmeb-3149	70	48	noi	noi	PROPN
ajbmeb-3149	70	49	net	net	ADJ
ajbmeb-3149	70	50	operating	operating	NOUN
ajbmeb-3149	70	51	income	income	NOUN
ajbmeb-3149	70	52	from	from	ADP
ajbmeb-3149	70	53	the	the	DET
ajbmeb-3149	70	54	organization	organization	NOUN
ajbmeb-3149	70	55	's	's	PART
ajbmeb-3149	70	56	activities	activity	NOUN
ajbmeb-3149	70	57	;	;	PUNCT
ajbmeb-3149	70	58	ma	ma	PROPN
ajbmeb-3149	70	59	the	the	DET
ajbmeb-3149	70	60	value	value	NOUN
ajbmeb-3149	70	61	of	of	ADP
ajbmeb-3149	70	62	the	the	DET
ajbmeb-3149	70	63	company	company	NOUN
ajbmeb-3149	70	64	's	's	PART
ajbmeb-3149	70	65	tangible	tangible	ADJ
ajbmeb-3149	70	66	assets	asset	NOUN
ajbmeb-3149	70	67	;	;	PUNCT
ajbmeb-3149	70	68	re	re	X
ajbmeb-3149	70	69	is	be	AUX
ajbmeb-3149	70	70	the	the	DET
ajbmeb-3149	70	71	capitalization	capitalization	NOUN
ajbmeb-3149	70	72	ratio	ratio	NOUN
ajbmeb-3149	70	73	of	of	ADP
ajbmeb-3149	70	74	the	the	DET
ajbmeb-3149	70	75	company	company	NOUN
ajbmeb-3149	70	76	's	's	PART
ajbmeb-3149	70	77	net	net	ADJ
ajbmeb-3149	70	78	income	income	NOUN
ajbmeb-3149	70	79	from	from	ADP
ajbmeb-3149	70	80	its	its	PRON
ajbmeb-3149	70	81	core	core	NOUN
ajbmeb-3149	70	82	activities	activity	NOUN
ajbmeb-3149	70	83	;	;	PUNCT
ajbmeb-3149	70	84	rg	rg	PROPN
ajbmeb-3149	70	85	is	be	AUX
ajbmeb-3149	70	86	the	the	DET
ajbmeb-3149	70	87	capitalization	capitalization	NOUN
ajbmeb-3149	70	88	ratio	ratio	NOUN
ajbmeb-3149	70	89	of	of	ADP
ajbmeb-3149	70	90	intangible	intangible	ADJ
ajbmeb-3149	70	91	assets	asset	NOUN
ajbmeb-3149	70	92	;	;	PUNCT
ajbmeb-3149	70	93	ia	ia	VERB
ajbmeb-3149	70	94	the	the	DET
ajbmeb-3149	70	95	value	value	NOUN
ajbmeb-3149	70	96	of	of	ADP
ajbmeb-3149	70	97	the	the	DET
ajbmeb-3149	70	98	company	company	NOUN
ajbmeb-3149	70	99	's	's	PART
ajbmeb-3149	70	100	intangible	intangible	ADJ
ajbmeb-3149	70	101	assets	asset	NOUN
ajbmeb-3149	70	102	.	.	PUNCT
ajbmeb-3149	71	1	example	example	NOUN
ajbmeb-3149	71	2	.	.	PUNCT
ajbmeb-3149	72	1	let	let	VERB
ajbmeb-3149	72	2	's	us	PRON
ajbmeb-3149	72	3	assume	assume	VERB
ajbmeb-3149	72	4	that	that	SCONJ
ajbmeb-3149	72	5	the	the	DET
ajbmeb-3149	72	6	following	follow	VERB
ajbmeb-3149	72	7	is	be	AUX
ajbmeb-3149	72	8	known	know	VERB
ajbmeb-3149	72	9	about	about	ADP
ajbmeb-3149	72	10	the	the	DET
ajbmeb-3149	72	11	company	company	NOUN
ajbmeb-3149	72	12	:	:	PUNCT
ajbmeb-3149	72	13	value	value	NOUN
ajbmeb-3149	72	14	of	of	ADP
ajbmeb-3149	72	15	tangible	tangible	ADJ
ajbmeb-3149	72	16	assets	asset	NOUN
ajbmeb-3149	72	17	(	(	PUNCT
ajbmeb-3149	72	18	ma	ma	PROPN
ajbmeb-3149	72	19	)	)	PUNCT
ajbmeb-3149	72	20	=	=	PUNCT
ajbmeb-3149	72	21	$	$	SYM
ajbmeb-3149	72	22	200,000	200,000	NUM
ajbmeb-3149	72	23	;	;	PUNCT
ajbmeb-3149	72	24	value	value	NOUN
ajbmeb-3149	72	25	of	of	ADP
ajbmeb-3149	72	26	intangible	intangible	ADJ
ajbmeb-3149	72	27	assets	asset	NOUN
ajbmeb-3149	72	28	(	(	PUNCT
ajbmeb-3149	72	29	ia	ia	PROPN
ajbmeb-3149	72	30	)	)	PUNCT
ajbmeb-3149	72	31	=	=	PUNCT
ajbmeb-3149	72	32	$	$	SYM
ajbmeb-3149	72	33	10,000	10,000	NUM
ajbmeb-3149	72	34	;	;	PUNCT
ajbmeb-3149	72	35	for	for	ADP
ajbmeb-3149	72	36	the	the	DET
ajbmeb-3149	72	37	company	company	NOUN
ajbmeb-3149	72	38	's	's	PART
ajbmeb-3149	72	39	equity	equity	NOUN
ajbmeb-3149	72	40	,	,	PUNCT
ajbmeb-3149	72	41	the	the	DET
ajbmeb-3149	72	42	average	average	ADJ
ajbmeb-3149	72	43	industry	industry	NOUN
ajbmeb-3149	72	44	rate	rate	NOUN
ajbmeb-3149	72	45	of	of	ADP
ajbmeb-3149	72	46	return	return	NOUN
ajbmeb-3149	72	47	y	y	PROPN
ajbmeb-3149	72	48	=	=	PUNCT
ajbmeb-3149	72	49	10	10	NUM
ajbmeb-3149	72	50	%	%	NOUN
ajbmeb-3149	72	51	;	;	PUNCT
ajbmeb-3149	72	52	net	net	ADJ
ajbmeb-3149	72	53	operating	operating	NOUN
ajbmeb-3149	72	54	income	income	NOUN
ajbmeb-3149	72	55	(	(	PUNCT
ajbmeb-3149	72	56	noi	noi	PROPN
ajbmeb-3149	72	57	)	)	PUNCT
ajbmeb-3149	72	58	=	=	PUNCT
ajbmeb-3149	72	59	$	$	SYM
ajbmeb-3149	72	60	35,000	35,000	NUM
ajbmeb-3149	72	61	;	;	PUNCT
ajbmeb-3149	72	62	average	average	ADJ
ajbmeb-3149	72	63	service	service	NOUN
ajbmeb-3149	72	64	life	life	NOUN
ajbmeb-3149	72	65	of	of	ADP
ajbmeb-3149	72	66	the	the	DET
ajbmeb-3149	72	67	company	company	NOUN
ajbmeb-3149	72	68	's	's	PART
ajbmeb-3149	72	69	assets	asset	NOUN
ajbmeb-3149	72	70	n1	n1	NOUN
ajbmeb-3149	72	71	=	=	SYM
ajbmeb-3149	72	72	25	25	NUM
ajbmeb-3149	72	73	years	year	NOUN
ajbmeb-3149	72	74	;	;	PUNCT
ajbmeb-3149	72	75	write	write	NOUN
ajbmeb-3149	72	76	-	-	PUNCT
ajbmeb-3149	72	77	off	off	NOUN
ajbmeb-3149	72	78	period	period	NOUN
ajbmeb-3149	72	79	for	for	ADP
ajbmeb-3149	72	80	intangible	intangible	ADJ
ajbmeb-3149	72	81	assets	asset	NOUN
ajbmeb-3149	72	82	n2	n2	NOUN
ajbmeb-3149	72	83	=	=	NOUN
ajbmeb-3149	72	84	10	10	NUM
ajbmeb-3149	72	85	years	year	NOUN
ajbmeb-3149	72	86	.	.	PUNCT
ajbmeb-3149	73	1	let	let	VERB
ajbmeb-3149	73	2	's	us	PRON
ajbmeb-3149	73	3	determine	determine	VERB
ajbmeb-3149	73	4	the	the	DET
ajbmeb-3149	73	5	value	value	NOUN
ajbmeb-3149	73	6	of	of	ADP
ajbmeb-3149	73	7	the	the	DET
ajbmeb-3149	73	8	capitalization	capitalization	NOUN
ajbmeb-3149	73	9	ratios	ratio	NOUN
ajbmeb-3149	73	10	of	of	ADP
ajbmeb-3149	73	11	intangible	intangible	ADJ
ajbmeb-3149	73	12	and	and	CCONJ
ajbmeb-3149	73	13	tangible	tangible	ADJ
ajbmeb-3149	73	14	assets	asset	NOUN
ajbmeb-3149	73	15	using	use	VERB
ajbmeb-3149	73	16	the	the	DET
ajbmeb-3149	73	17	ring	ring	NOUN
ajbmeb-3149	73	18	method	method	NOUN
ajbmeb-3149	73	19	.	.	PUNCT
ajbmeb-3149	74	1	the	the	DET
ajbmeb-3149	74	2	ring	ring	NOUN
ajbmeb-3149	74	3	method	method	NOUN
ajbmeb-3149	74	4	,	,	PUNCT
ajbmeb-3149	74	5	or	or	CCONJ
ajbmeb-3149	74	6	its	its	PRON
ajbmeb-3149	74	7	other	other	ADJ
ajbmeb-3149	74	8	name	name	NOUN
ajbmeb-3149	74	9	"	"	PUNCT
ajbmeb-3149	74	10	straight	straight	ADJ
ajbmeb-3149	74	11	-	-	PUNCT
ajbmeb-3149	74	12	line	line	NOUN
ajbmeb-3149	74	13	recapitalization	recapitalization	NOUN
ajbmeb-3149	74	14	method	method	NOUN
ajbmeb-3149	74	15	"	"	PUNCT
ajbmeb-3149	74	16	means	mean	VERB
ajbmeb-3149	74	17	returning	return	VERB
ajbmeb-3149	74	18	the	the	DET
ajbmeb-3149	74	19	capital	capital	NOUN
ajbmeb-3149	74	20	that	that	PRON
ajbmeb-3149	74	21	was	be	AUX
ajbmeb-3149	74	22	invested	invest	VERB
ajbmeb-3149	74	23	in	in	ADP
ajbmeb-3149	74	24	equal	equal	ADJ
ajbmeb-3149	74	25	shares	share	NOUN
ajbmeb-3149	74	26	annually	annually	ADV
ajbmeb-3149	74	27	,	,	PUNCT
ajbmeb-3149	74	28	the	the	DET
ajbmeb-3149	74	29	amount	amount	NOUN
ajbmeb-3149	74	30	of	of	ADP
ajbmeb-3149	74	31	which	which	PRON
ajbmeb-3149	74	32	is	be	AUX
ajbmeb-3149	74	33	equal	equal	ADJ
ajbmeb-3149	74	34	to	to	ADP
ajbmeb-3149	74	35	the	the	DET
ajbmeb-3149	74	36	amount	amount	NOUN
ajbmeb-3149	74	37	of	of	ADP
ajbmeb-3149	74	38	the	the	DET
ajbmeb-3149	74	39	capital	capital	NOUN
ajbmeb-3149	74	40	initially	initially	ADV
ajbmeb-3149	74	41	invested	invest	VERB
ajbmeb-3149	74	42	.	.	PUNCT
ajbmeb-3149	75	1	the	the	DET
ajbmeb-3149	75	2	capitalization	capitalization	NOUN
ajbmeb-3149	75	3	rate	rate	NOUN
ajbmeb-3149	75	4	is	be	AUX
ajbmeb-3149	75	5	:	:	PUNCT
ajbmeb-3149	75	6	r	r	NOUN
ajbmeb-3149	75	7	=	=	PUNCT
ajbmeb-3149	75	8	y	y	PROPN
ajbmeb-3149	75	9	+	+	CCONJ
ajbmeb-3149	75	10	1	1	NUM
ajbmeb-3149	75	11	/	/	SYM
ajbmeb-3149	75	12	n	n	CCONJ
ajbmeb-3149	75	13	n	n	CCONJ
ajbmeb-3149	75	14	–	–	PUNCT
ajbmeb-3149	75	15	the	the	DET
ajbmeb-3149	75	16	number	number	NOUN
ajbmeb-3149	75	17	of	of	ADP
ajbmeb-3149	75	18	years	year	NOUN
ajbmeb-3149	75	19	of	of	ADP
ajbmeb-3149	75	20	operation	operation	NOUN
ajbmeb-3149	75	21	of	of	ADP
ajbmeb-3149	75	22	a	a	DET
ajbmeb-3149	75	23	particular	particular	ADJ
ajbmeb-3149	75	24	asset	asset	NOUN
ajbmeb-3149	75	25	.	.	PUNCT
ajbmeb-3149	76	1	next	next	ADV
ajbmeb-3149	76	2	,	,	PUNCT
ajbmeb-3149	76	3	we	we	PRON
ajbmeb-3149	76	4	will	will	AUX
ajbmeb-3149	76	5	determine	determine	VERB
ajbmeb-3149	76	6	the	the	DET
ajbmeb-3149	76	7	amount	amount	NOUN
ajbmeb-3149	76	8	of	of	ADP
ajbmeb-3149	76	9	net	net	ADJ
ajbmeb-3149	76	10	operating	operating	NOUN
ajbmeb-3149	76	11	income	income	NOUN
ajbmeb-3149	76	12	of	of	ADP
ajbmeb-3149	76	13	the	the	DET
ajbmeb-3149	76	14	company	company	NOUN
ajbmeb-3149	76	15	generated	generate	VERB
ajbmeb-3149	76	16	by	by	ADP
ajbmeb-3149	76	17	tangible	tangible	ADJ
ajbmeb-3149	76	18	assets	asset	NOUN
ajbmeb-3149	76	19	:	:	PUNCT
ajbmeb-3149	76	20	noima	noima	PROPN
ajbmeb-3149	77	1	=	=	PUNCT
ajbmeb-3149	77	2	ma	ma	PROPN
ajbmeb-3149	77	3	*	*	PUNCT
ajbmeb-3149	77	4	rma	rma	PROPN
ajbmeb-3149	77	5	=	=	PUNCT
ajbmeb-3149	77	6	$	$	SYM
ajbmeb-3149	77	7	200,000	200,000	NUM
ajbmeb-3149	77	8	*	*	PUNCT
ajbmeb-3149	77	9	(	(	PUNCT
ajbmeb-3149	77	10	0.1	0.1	NUM
ajbmeb-3149	77	11	+	+	CCONJ
ajbmeb-3149	77	12	1	1	NUM
ajbmeb-3149	77	13	/	/	SYM
ajbmeb-3149	77	14	25	25	NUM
ajbmeb-3149	77	15	)	)	PUNCT
ajbmeb-3149	77	16	=	=	PUNCT
ajbmeb-3149	77	17	$	$	SYM
ajbmeb-3149	77	18	28,000	28,000	NUM
ajbmeb-3149	77	19	.	.	PUNCT
ajbmeb-3149	78	1	therefore	therefore	ADV
ajbmeb-3149	78	2	,	,	PUNCT
ajbmeb-3149	78	3	the	the	DET
ajbmeb-3149	78	4	company	company	NOUN
ajbmeb-3149	78	5	's	's	PART
ajbmeb-3149	78	6	net	net	ADJ
ajbmeb-3149	78	7	operating	operate	VERB
ajbmeb-3149	78	8	income	income	NOUN
ajbmeb-3149	78	9	generated	generate	VERB
ajbmeb-3149	78	10	by	by	ADP
ajbmeb-3149	78	11	intangible	intangible	ADJ
ajbmeb-3149	78	12	assets	asset	NOUN
ajbmeb-3149	78	13	is	be	AUX
ajbmeb-3149	78	14	:	:	PUNCT
ajbmeb-3149	78	15	noiia	noiia	PROPN
ajbmeb-3149	78	16	=	=	SYM
ajbmeb-3149	78	17	noi	noi	PROPN
ajbmeb-3149	78	18	–	–	PUNCT
ajbmeb-3149	78	19	noima	noima	NOUN
ajbmeb-3149	78	20	=	=	NOUN
ajbmeb-3149	78	21	$	$	SYM
ajbmeb-3149	78	22	35,000	35,000	NUM
ajbmeb-3149	78	23	$	$	SYM
ajbmeb-3149	78	24	28,000	28,000	NUM
ajbmeb-3149	78	25	=	=	SYM
ajbmeb-3149	78	26	$	$	SYM
ajbmeb-3149	78	27	7,000	7,000	NUM
ajbmeb-3149	78	28	.	.	PUNCT
ajbmeb-3149	79	1	we	we	PRON
ajbmeb-3149	79	2	will	will	AUX
ajbmeb-3149	79	3	determine	determine	VERB
ajbmeb-3149	79	4	the	the	DET
ajbmeb-3149	79	5	value	value	NOUN
ajbmeb-3149	79	6	of	of	ADP
ajbmeb-3149	79	7	intangible	intangible	ADJ
ajbmeb-3149	79	8	assets	asset	NOUN
ajbmeb-3149	79	9	:	:	PUNCT
ajbmeb-3149	79	10	via	via	ADP
ajbmeb-3149	79	11	=	=	SYM
ajbmeb-3149	79	12	noiia	noiia	PROPN
ajbmeb-3149	79	13	/	/	SYM
ajbmeb-3149	79	14	ria	ria	PROPN
ajbmeb-3149	79	15	=	=	NOUN
ajbmeb-3149	79	16	$	$	SYM
ajbmeb-3149	79	17	7,000	7,000	NUM
ajbmeb-3149	79	18	/	/	SYM
ajbmeb-3149	79	19	(	(	PUNCT
ajbmeb-3149	79	20	0.1	0.1	NUM
ajbmeb-3149	79	21	+	+	CCONJ
ajbmeb-3149	79	22	1	1	NUM
ajbmeb-3149	79	23	/	/	SYM
ajbmeb-3149	79	24	10	10	NUM
ajbmeb-3149	79	25	)	)	PUNCT
ajbmeb-3149	79	26	=	=	PUNCT
ajbmeb-3149	79	27	$	$	SYM
ajbmeb-3149	79	28	35,000	35,000	NUM
ajbmeb-3149	79	29	.	.	PUNCT
ajbmeb-3149	80	1	we	we	PRON
ajbmeb-3149	80	2	will	will	AUX
ajbmeb-3149	80	3	subtract	subtract	VERB
ajbmeb-3149	80	4	from	from	ADP
ajbmeb-3149	80	5	this	this	DET
ajbmeb-3149	80	6	amount	amount	NOUN
ajbmeb-3149	80	7	the	the	DET
ajbmeb-3149	80	8	value	value	NOUN
ajbmeb-3149	80	9	of	of	ADP
ajbmeb-3149	80	10	intangible	intangible	ADJ
ajbmeb-3149	80	11	assets	asset	NOUN
ajbmeb-3149	80	12	that	that	PRON
ajbmeb-3149	80	13	are	be	AUX
ajbmeb-3149	80	14	recorded	record	VERB
ajbmeb-3149	80	15	on	on	ADP
ajbmeb-3149	80	16	the	the	DET
ajbmeb-3149	80	17	balance	balance	NOUN
ajbmeb-3149	80	18	sheet	sheet	NOUN
ajbmeb-3149	80	19	to	to	PART
ajbmeb-3149	80	20	obtain	obtain	VERB
ajbmeb-3149	80	21	the	the	DET
ajbmeb-3149	80	22	amount	amount	NOUN
ajbmeb-3149	80	23	of	of	ADP
ajbmeb-3149	80	24	goodwill	goodwill	NOUN
ajbmeb-3149	80	25	:	:	PUNCT
ajbmeb-3149	80	26	gw	gw	PROPN
ajbmeb-3149	80	27	=	=	PUNCT
ajbmeb-3149	80	28	via	via	ADP
ajbmeb-3149	80	29	–	–	PUNCT
ajbmeb-3149	80	30	ia	ia	NOUN
ajbmeb-3149	80	31	=	=	SYM
ajbmeb-3149	80	32	$	$	SYM
ajbmeb-3149	80	33	35,000	35,000	NUM
ajbmeb-3149	80	34	$	$	SYM
ajbmeb-3149	80	35	10,000	10,000	NUM
ajbmeb-3149	80	36	=	=	SYM
ajbmeb-3149	80	37	$	$	SYM
ajbmeb-3149	80	38	25,000	25,000	NUM
ajbmeb-3149	80	39	.	.	PUNCT
ajbmeb-3149	81	1	this	this	DET
ajbmeb-3149	81	2	method	method	NOUN
ajbmeb-3149	81	3	is	be	AUX
ajbmeb-3149	81	4	very	very	ADV
ajbmeb-3149	81	5	often	often	ADV
ajbmeb-3149	81	6	criticized	criticize	VERB
ajbmeb-3149	81	7	by	by	ADP
ajbmeb-3149	81	8	experts	expert	NOUN
ajbmeb-3149	81	9	,	,	PUNCT
ajbmeb-3149	81	10	indicating	indicate	VERB
ajbmeb-3149	81	11	many	many	ADJ
ajbmeb-3149	81	12	errors	error	NOUN
ajbmeb-3149	81	13	that	that	PRON
ajbmeb-3149	81	14	occur	occur	VERB
ajbmeb-3149	81	15	when	when	SCONJ
ajbmeb-3149	81	16	using	use	VERB
ajbmeb-3149	81	17	it	it	PRON
ajbmeb-3149	81	18	.	.	PUNCT
ajbmeb-3149	82	1	the	the	DET
ajbmeb-3149	82	2	main	main	ADJ
ajbmeb-3149	82	3	errors	error	NOUN
ajbmeb-3149	82	4	are	be	AUX
ajbmeb-3149	82	5	mainly	mainly	ADV
ajbmeb-3149	82	6	in	in	ADP
ajbmeb-3149	82	7	the	the	DET
ajbmeb-3149	82	8	inaccuracy	inaccuracy	NOUN
ajbmeb-3149	82	9	of	of	ADP
ajbmeb-3149	82	10	determining	determine	VERB
ajbmeb-3149	82	11	the	the	DET
ajbmeb-3149	82	12	capitalization	capitalization	NOUN
ajbmeb-3149	82	13	coefficients	coefficient	NOUN
ajbmeb-3149	82	14	and	and	CCONJ
ajbmeb-3149	82	15	the	the	DET
ajbmeb-3149	82	16	amount	amount	NOUN
ajbmeb-3149	82	17	of	of	ADP
ajbmeb-3149	82	18	net	net	ADJ
ajbmeb-3149	82	19	income	income	NOUN
ajbmeb-3149	82	20	.	.	PUNCT
ajbmeb-3149	83	1	however	however	ADV
ajbmeb-3149	83	2	,	,	PUNCT
ajbmeb-3149	83	3	when	when	SCONJ
ajbmeb-3149	83	4	using	use	VERB
ajbmeb-3149	83	5	other	other	ADJ
ajbmeb-3149	83	6	methods	method	NOUN
ajbmeb-3149	83	7	,	,	PUNCT
ajbmeb-3149	83	8	appraisers	appraiser	NOUN
ajbmeb-3149	83	9	are	be	AUX
ajbmeb-3149	83	10	not	not	PART
ajbmeb-3149	83	11	immune	immune	ADJ
ajbmeb-3149	83	12	to	to	ADP
ajbmeb-3149	83	13	these	these	DET
ajbmeb-3149	83	14	errors	error	NOUN
ajbmeb-3149	83	15	.	.	PUNCT
ajbmeb-3149	84	1	having	having	AUX
ajbmeb-3149	84	2	studied	study	VERB
ajbmeb-3149	84	3	many	many	ADJ
ajbmeb-3149	84	4	expert	expert	NOUN
ajbmeb-3149	84	5	opinions	opinion	NOUN
ajbmeb-3149	84	6	,	,	PUNCT
ajbmeb-3149	84	7	it	it	PRON
ajbmeb-3149	84	8	can	can	AUX
ajbmeb-3149	84	9	be	be	AUX
ajbmeb-3149	84	10	noted	note	VERB
ajbmeb-3149	84	11	that	that	SCONJ
ajbmeb-3149	84	12	for	for	ADP
ajbmeb-3149	84	13	low	low	ADJ
ajbmeb-3149	84	14	-	-	PUNCT
ajbmeb-3149	84	15	risk	risk	NOUN
ajbmeb-3149	84	16	companies	company	NOUN
ajbmeb-3149	84	17	,	,	PUNCT
ajbmeb-3149	84	18	it	it	PRON
ajbmeb-3149	84	19	is	be	AUX
ajbmeb-3149	84	20	recommended	recommend	VERB
ajbmeb-3149	84	21	to	to	PART
ajbmeb-3149	84	22	use	use	VERB
ajbmeb-3149	84	23	a	a	DET
ajbmeb-3149	84	24	capitalization	capitalization	NOUN
ajbmeb-3149	84	25	coefficient	coefficient	NOUN
ajbmeb-3149	84	26	for	for	ADP
ajbmeb-3149	84	27	tangible	tangible	ADJ
ajbmeb-3149	84	28	assets	asset	NOUN
ajbmeb-3149	84	29	of	of	ADP
ajbmeb-3149	84	30	8	8	NUM
ajbmeb-3149	84	31	%	%	NOUN
ajbmeb-3149	84	32	,	,	PUNCT
ajbmeb-3149	84	33	and	and	CCONJ
ajbmeb-3149	84	34	for	for	ADP
ajbmeb-3149	84	35	intangible	intangible	ADJ
ajbmeb-3149	84	36	assets	asset	NOUN
ajbmeb-3149	84	37	15	15	NUM
ajbmeb-3149	84	38	%	%	NOUN
ajbmeb-3149	84	39	.	.	PUNCT
ajbmeb-3149	85	1	for	for	ADP
ajbmeb-3149	85	2	high	high	ADJ
ajbmeb-3149	85	3	-	-	PUNCT
ajbmeb-3149	85	4	risk	risk	NOUN
ajbmeb-3149	85	5	enterprises	enterprise	NOUN
ajbmeb-3149	85	6	,	,	PUNCT
ajbmeb-3149	85	7	it	it	PRON
ajbmeb-3149	85	8	is	be	AUX
ajbmeb-3149	85	9	recommended	recommend	VERB
ajbmeb-3149	85	10	to	to	PART
ajbmeb-3149	85	11	set	set	VERB
ajbmeb-3149	85	12	coefficients	coefficient	NOUN
ajbmeb-3149	85	13	of	of	ADP
ajbmeb-3149	85	14	10	10	NUM
ajbmeb-3149	85	15	%	%	NOUN
ajbmeb-3149	85	16	and	and	CCONJ
ajbmeb-3149	85	17	20	20	NUM
ajbmeb-3149	85	18	%	%	NOUN
ajbmeb-3149	85	19	,	,	PUNCT
ajbmeb-3149	85	20	respectively	respectively	ADV
ajbmeb-3149	85	21	[	[	X
ajbmeb-3149	85	22	6	6	NUM
ajbmeb-3149	85	23	]	]	PUNCT
ajbmeb-3149	85	24	.	.	PUNCT
ajbmeb-3149	86	1	if	if	SCONJ
ajbmeb-3149	86	2	you	you	PRON
ajbmeb-3149	86	3	quite	quite	ADV
ajbmeb-3149	86	4	reasonably	reasonably	ADV
ajbmeb-3149	86	5	calculate	calculate	VERB
ajbmeb-3149	86	6	the	the	DET
ajbmeb-3149	86	7	industry	industry	NOUN
ajbmeb-3149	86	8	average	average	ADJ
ajbmeb-3149	86	9	rate	rate	NOUN
ajbmeb-3149	86	10	of	of	ADP
ajbmeb-3149	86	11	capital	capital	NOUN
ajbmeb-3149	86	12	and	and	CCONJ
ajbmeb-3149	86	13	carry	carry	VERB
ajbmeb-3149	86	14	out	out	ADP
ajbmeb-3149	86	15	all	all	DET
ajbmeb-3149	86	16	calculations	calculation	NOUN
ajbmeb-3149	86	17	of	of	ADP
ajbmeb-3149	86	18	the	the	DET
ajbmeb-3149	86	19	capitalization	capitalization	NOUN
ajbmeb-3149	86	20	coefficient	coefficient	NOUN
ajbmeb-3149	86	21	correctly	correctly	ADV
ajbmeb-3149	86	22	,	,	PUNCT
ajbmeb-3149	86	23	then	then	ADV
ajbmeb-3149	86	24	in	in	ADP
ajbmeb-3149	86	25	the	the	DET
ajbmeb-3149	86	26	end	end	NOUN
ajbmeb-3149	86	27	you	you	PRON
ajbmeb-3149	86	28	can	can	AUX
ajbmeb-3149	86	29	get	get	VERB
ajbmeb-3149	86	30	a	a	DET
ajbmeb-3149	86	31	fairly	fairly	ADV
ajbmeb-3149	86	32	accurate	accurate	ADJ
ajbmeb-3149	86	33	and	and	CCONJ
ajbmeb-3149	86	34	satisfactory	satisfactory	ADJ
ajbmeb-3149	86	35	result	result	NOUN
ajbmeb-3149	86	36	.	.	PUNCT
ajbmeb-3149	87	1	american	american	ADJ
ajbmeb-3149	87	2	journal	journal	PROPN
ajbmeb-3149	87	3	of	of	ADP
ajbmeb-3149	87	4	business	business	NOUN
ajbmeb-3149	87	5	management	management	NOUN
ajbmeb-3149	87	6	,	,	PUNCT
ajbmeb-3149	87	7	economics	economic	NOUN
ajbmeb-3149	87	8	and	and	CCONJ
ajbmeb-3149	87	9	banking	banking	NOUN
ajbmeb-3149	87	10	volume	volume	NOUN
ajbmeb-3149	87	11	41	41	NUM
ajbmeb-3149	88	1	october2025	october2025	PROPN
ajbmeb-3149	88	2	p	p	NOUN
ajbmeb-3149	88	3	a	a	DET
ajbmeb-3149	88	4	g	g	NOUN
ajbmeb-3149	88	5	e	e	NOUN
ajbmeb-3149	88	6	|	|	ADV
ajbmeb-3149	88	7	92	92	NUM
ajbmeb-3149	88	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3149	88	9	to	to	PART
ajbmeb-3149	88	10	do	do	VERB
ajbmeb-3149	88	11	this	this	PRON
ajbmeb-3149	88	12	,	,	PUNCT
ajbmeb-3149	88	13	it	it	PRON
ajbmeb-3149	88	14	is	be	AUX
ajbmeb-3149	88	15	necessary	necessary	ADJ
ajbmeb-3149	88	16	to	to	PART
ajbmeb-3149	88	17	carefully	carefully	ADV
ajbmeb-3149	88	18	select	select	VERB
ajbmeb-3149	88	19	similar	similar	ADJ
ajbmeb-3149	88	20	enterprises	enterprise	NOUN
ajbmeb-3149	88	21	in	in	ADP
ajbmeb-3149	88	22	order	order	NOUN
ajbmeb-3149	88	23	to	to	PART
ajbmeb-3149	88	24	compare	compare	VERB
ajbmeb-3149	88	25	profitability	profitability	NOUN
ajbmeb-3149	88	26	,	,	PUNCT
ajbmeb-3149	88	27	as	as	ADV
ajbmeb-3149	88	28	well	well	ADV
ajbmeb-3149	88	29	as	as	ADP
ajbmeb-3149	88	30	to	to	PART
ajbmeb-3149	88	31	increase	increase	VERB
ajbmeb-3149	88	32	the	the	DET
ajbmeb-3149	88	33	reliability	reliability	NOUN
ajbmeb-3149	88	34	of	of	ADP
ajbmeb-3149	88	35	the	the	DET
ajbmeb-3149	88	36	assessment	assessment	NOUN
ajbmeb-3149	88	37	.	.	PUNCT
ajbmeb-3149	89	1	an	an	DET
ajbmeb-3149	89	2	analogous	analogous	ADJ
ajbmeb-3149	89	3	enterprise	enterprise	NOUN
ajbmeb-3149	89	4	should	should	AUX
ajbmeb-3149	89	5	be	be	AUX
ajbmeb-3149	89	6	selected	select	VERB
ajbmeb-3149	89	7	based	base	VERB
ajbmeb-3149	89	8	on	on	ADP
ajbmeb-3149	89	9	the	the	DET
ajbmeb-3149	89	10	following	follow	VERB
ajbmeb-3149	89	11	requirements	requirement	NOUN
ajbmeb-3149	89	12	,	,	PUNCT
ajbmeb-3149	89	13	namely	namely	ADV
ajbmeb-3149	89	14	,	,	PUNCT
ajbmeb-3149	89	15	the	the	DET
ajbmeb-3149	89	16	analogous	analogous	ADJ
ajbmeb-3149	89	17	enterprise	enterprise	NOUN
ajbmeb-3149	89	18	should	should	AUX
ajbmeb-3149	89	19	:	:	PUNCT
ajbmeb-3149	89	20	produce	produce	VERB
ajbmeb-3149	89	21	similar	similar	ADJ
ajbmeb-3149	89	22	products	product	NOUN
ajbmeb-3149	89	23	(	(	PUNCT
ajbmeb-3149	89	24	works	work	NOUN
ajbmeb-3149	89	25	,	,	PUNCT
ajbmeb-3149	89	26	services	service	NOUN
ajbmeb-3149	89	27	)	)	PUNCT
ajbmeb-3149	89	28	;	;	PUNCT
ajbmeb-3149	89	29	be	be	AUX
ajbmeb-3149	89	30	located	locate	VERB
ajbmeb-3149	89	31	in	in	ADP
ajbmeb-3149	89	32	the	the	DET
ajbmeb-3149	89	33	same	same	ADJ
ajbmeb-3149	89	34	area	area	NOUN
ajbmeb-3149	89	35	(	(	PUNCT
ajbmeb-3149	89	36	district	district	NOUN
ajbmeb-3149	89	37	,	,	PUNCT
ajbmeb-3149	89	38	region	region	NOUN
ajbmeb-3149	89	39	)	)	PUNCT
ajbmeb-3149	89	40	;	;	PUNCT
ajbmeb-3149	89	41	have	have	VERB
ajbmeb-3149	89	42	very	very	ADV
ajbmeb-3149	89	43	similar	similar	ADJ
ajbmeb-3149	89	44	production	production	NOUN
ajbmeb-3149	89	45	capacities	capacity	NOUN
ajbmeb-3149	89	46	[	[	X
ajbmeb-3149	89	47	7	7	NUM
ajbmeb-3149	89	48	]	]	PUNCT
ajbmeb-3149	89	49	.	.	PUNCT
ajbmeb-3149	90	1	4	4	X
ajbmeb-3149	90	2	.	.	X
ajbmeb-3149	90	3	another	another	DET
ajbmeb-3149	90	4	method	method	NOUN
ajbmeb-3149	90	5	is	be	AUX
ajbmeb-3149	90	6	the	the	DET
ajbmeb-3149	90	7	"	"	PUNCT
ajbmeb-3149	90	8	excess	excess	ADJ
ajbmeb-3149	90	9	resources	resource	NOUN
ajbmeb-3149	90	10	method	method	NOUN
ajbmeb-3149	90	11	"	"	PUNCT
ajbmeb-3149	90	12	,	,	PUNCT
ajbmeb-3149	90	13	which	which	PRON
ajbmeb-3149	90	14	is	be	AUX
ajbmeb-3149	90	15	a	a	DET
ajbmeb-3149	90	16	modification	modification	NOUN
ajbmeb-3149	90	17	of	of	ADP
ajbmeb-3149	90	18	the	the	DET
ajbmeb-3149	90	19	excess	excess	ADJ
ajbmeb-3149	90	20	profit	profit	NOUN
ajbmeb-3149	90	21	method	method	NOUN
ajbmeb-3149	90	22	.	.	PUNCT
ajbmeb-3149	91	1	the	the	DET
ajbmeb-3149	91	2	modification	modification	NOUN
ajbmeb-3149	91	3	of	of	ADP
ajbmeb-3149	91	4	the	the	DET
ajbmeb-3149	91	5	method	method	NOUN
ajbmeb-3149	91	6	is	be	AUX
ajbmeb-3149	91	7	that	that	SCONJ
ajbmeb-3149	91	8	when	when	SCONJ
ajbmeb-3149	91	9	calculating	calculate	VERB
ajbmeb-3149	91	10	the	the	DET
ajbmeb-3149	91	11	value	value	NOUN
ajbmeb-3149	91	12	of	of	ADP
ajbmeb-3149	91	13	goodwill	goodwill	NOUN
ajbmeb-3149	91	14	,	,	PUNCT
ajbmeb-3149	91	15	it	it	PRON
ajbmeb-3149	91	16	is	be	AUX
ajbmeb-3149	91	17	necessary	necessary	ADJ
ajbmeb-3149	91	18	to	to	PART
ajbmeb-3149	91	19	take	take	VERB
ajbmeb-3149	91	20	into	into	ADP
ajbmeb-3149	91	21	account	account	NOUN
ajbmeb-3149	91	22	not	not	PART
ajbmeb-3149	91	23	only	only	ADV
ajbmeb-3149	91	24	the	the	DET
ajbmeb-3149	91	25	effect	effect	NOUN
ajbmeb-3149	91	26	of	of	ADP
ajbmeb-3149	91	27	using	use	VERB
ajbmeb-3149	91	28	own	own	ADJ
ajbmeb-3149	91	29	funds	fund	NOUN
ajbmeb-3149	91	30	,	,	PUNCT
ajbmeb-3149	91	31	but	but	CCONJ
ajbmeb-3149	91	32	also	also	ADV
ajbmeb-3149	91	33	attracted	attract	VERB
ajbmeb-3149	91	34	funds	fund	NOUN
ajbmeb-3149	91	35	.	.	PUNCT
ajbmeb-3149	92	1	taking	take	VERB
ajbmeb-3149	92	2	into	into	ADP
ajbmeb-3149	92	3	account	account	NOUN
ajbmeb-3149	92	4	this	this	DET
ajbmeb-3149	92	5	addition	addition	NOUN
ajbmeb-3149	92	6	,	,	PUNCT
ajbmeb-3149	92	7	the	the	DET
ajbmeb-3149	92	8	formula	formula	NOUN
ajbmeb-3149	92	9	for	for	ADP
ajbmeb-3149	92	10	calculating	calculate	VERB
ajbmeb-3149	92	11	the	the	DET
ajbmeb-3149	92	12	value	value	NOUN
ajbmeb-3149	92	13	of	of	ADP
ajbmeb-3149	92	14	goodwill	goodwill	NOUN
ajbmeb-3149	92	15	will	will	AUX
ajbmeb-3149	92	16	look	look	VERB
ajbmeb-3149	92	17	like	like	ADP
ajbmeb-3149	92	18	this	this	PRON
ajbmeb-3149	92	19	:	:	PUNCT
ajbmeb-3149	92	20	𝑮𝑾	𝑮𝑾	X
ajbmeb-3149	92	21	=	=	SYM
ajbmeb-3149	92	22	(	(	PUNCT
ajbmeb-3149	92	23	𝑴	𝑴	NOUN
ajbmeb-3149	92	24	𝑹	𝑹	NOUN
ajbmeb-3149	92	25	−	−	PROPN
ajbmeb-3149	92	26	𝑻𝑨	𝑻𝑨	NOUN
ajbmeb-3149	92	27	)	)	PUNCT
ajbmeb-3149	92	28	∗	∗	NOUN
ajbmeb-3149	92	29	𝐖	𝐖	PROPN
ajbmeb-3149	92	30	m	m	VERB
ajbmeb-3149	92	31	is	be	AUX
ajbmeb-3149	92	32	the	the	DET
ajbmeb-3149	92	33	company	company	NOUN
ajbmeb-3149	92	34	's	's	PART
ajbmeb-3149	92	35	net	net	ADJ
ajbmeb-3149	92	36	profit	profit	NOUN
ajbmeb-3149	92	37	;	;	PUNCT
ajbmeb-3149	92	38	r	r	NOUN
ajbmeb-3149	92	39	is	be	AUX
ajbmeb-3149	92	40	the	the	DET
ajbmeb-3149	92	41	industry	industry	NOUN
ajbmeb-3149	92	42	average	average	ADJ
ajbmeb-3149	92	43	return	return	NOUN
ajbmeb-3149	92	44	on	on	ADP
ajbmeb-3149	92	45	the	the	DET
ajbmeb-3149	92	46	company	company	NOUN
ajbmeb-3149	92	47	's	's	PART
ajbmeb-3149	92	48	total	total	ADJ
ajbmeb-3149	92	49	assets	asset	NOUN
ajbmeb-3149	92	50	;	;	PUNCT
ajbmeb-3149	92	51	ta	ta	X
ajbmeb-3149	92	52	is	be	AUX
ajbmeb-3149	92	53	the	the	DET
ajbmeb-3149	92	54	value	value	NOUN
ajbmeb-3149	92	55	of	of	ADP
ajbmeb-3149	92	56	the	the	DET
ajbmeb-3149	92	57	organization	organization	NOUN
ajbmeb-3149	92	58	's	's	PART
ajbmeb-3149	92	59	total	total	ADJ
ajbmeb-3149	92	60	assets	asset	NOUN
ajbmeb-3149	92	61	;	;	PUNCT
ajbmeb-3149	92	62	w	w	X
ajbmeb-3149	92	63	is	be	AUX
ajbmeb-3149	92	64	the	the	DET
ajbmeb-3149	92	65	share	share	NOUN
ajbmeb-3149	92	66	of	of	ADP
ajbmeb-3149	92	67	the	the	DET
ajbmeb-3149	92	68	company	company	NOUN
ajbmeb-3149	92	69	's	's	PART
ajbmeb-3149	92	70	equity	equity	NOUN
ajbmeb-3149	92	71	in	in	ADP
ajbmeb-3149	92	72	the	the	DET
ajbmeb-3149	92	73	liabilities	liability	NOUN
ajbmeb-3149	92	74	structure	structure	NOUN
ajbmeb-3149	92	75	.	.	PUNCT
ajbmeb-3149	93	1	let	let	VERB
ajbmeb-3149	93	2	's	us	PRON
ajbmeb-3149	93	3	look	look	VERB
ajbmeb-3149	93	4	at	at	ADP
ajbmeb-3149	93	5	an	an	DET
ajbmeb-3149	93	6	example	example	NOUN
ajbmeb-3149	93	7	.	.	PUNCT
ajbmeb-3149	94	1	let	let	VERB
ajbmeb-3149	94	2	's	us	PRON
ajbmeb-3149	94	3	assume	assume	VERB
ajbmeb-3149	94	4	the	the	DET
ajbmeb-3149	94	5	following	follow	VERB
ajbmeb-3149	94	6	data	datum	NOUN
ajbmeb-3149	94	7	is	be	AUX
ajbmeb-3149	94	8	known	know	VERB
ajbmeb-3149	94	9	about	about	ADP
ajbmeb-3149	94	10	the	the	DET
ajbmeb-3149	94	11	company	company	NOUN
ajbmeb-3149	94	12	:	:	PUNCT
ajbmeb-3149	94	13	cost	cost	NOUN
ajbmeb-3149	94	14	of	of	ADP
ajbmeb-3149	94	15	fixed	fix	VERB
ajbmeb-3149	94	16	assets	asset	NOUN
ajbmeb-3149	94	17	$	$	SYM
ajbmeb-3149	94	18	20,000	20,000	NUM
ajbmeb-3149	94	19	;	;	PUNCT
ajbmeb-3149	94	20	cost	cost	NOUN
ajbmeb-3149	94	21	of	of	ADP
ajbmeb-3149	94	22	working	work	VERB
ajbmeb-3149	94	23	capital	capital	NOUN
ajbmeb-3149	94	24	$	$	SYM
ajbmeb-3149	94	25	25,000	25,000	NUM
ajbmeb-3149	94	26	;	;	PUNCT
ajbmeb-3149	94	27	liabilities	liability	NOUN
ajbmeb-3149	94	28	$	$	SYM
ajbmeb-3149	94	29	15,000	15,000	NUM
ajbmeb-3149	94	30	;	;	PUNCT
ajbmeb-3149	94	31	equity	equity	NOUN
ajbmeb-3149	94	32	$	$	SYM
ajbmeb-3149	94	33	30,000	30,000	NUM
ajbmeb-3149	94	34	;	;	PUNCT
ajbmeb-3149	94	35	net	net	ADJ
ajbmeb-3149	94	36	profit	profit	NOUN
ajbmeb-3149	94	37	$	$	SYM
ajbmeb-3149	94	38	5,000	5,000	NUM
ajbmeb-3149	94	39	.	.	PUNCT
ajbmeb-3149	95	1	total	total	ADJ
ajbmeb-3149	95	2	$	$	SYM
ajbmeb-3149	95	3	45,000	45,000	NUM
ajbmeb-3149	95	4	(	(	PUNCT
ajbmeb-3149	95	5	$	$	SYM
ajbmeb-3149	95	6	20,000	20,000	NUM
ajbmeb-3149	95	7	+	+	CCONJ
ajbmeb-3149	95	8	$	$	SYM
ajbmeb-3149	95	9	25,000	25,000	NUM
ajbmeb-3149	95	10	)	)	PUNCT
ajbmeb-3149	95	11	of	of	ADP
ajbmeb-3149	95	12	funds	fund	NOUN
ajbmeb-3149	95	13	involved	involve	VERB
ajbmeb-3149	95	14	in	in	ADP
ajbmeb-3149	95	15	the	the	DET
ajbmeb-3149	95	16	business	business	NOUN
ajbmeb-3149	95	17	process	process	NOUN
ajbmeb-3149	95	18	.	.	PUNCT
ajbmeb-3149	96	1	the	the	DET
ajbmeb-3149	96	2	return	return	NOUN
ajbmeb-3149	96	3	on	on	ADP
ajbmeb-3149	96	4	advanced	advanced	ADJ
ajbmeb-3149	96	5	capital	capital	NOUN
ajbmeb-3149	96	6	is	be	AUX
ajbmeb-3149	96	7	9	9	NUM
ajbmeb-3149	96	8	%	%	NOUN
ajbmeb-3149	96	9	(	(	PUNCT
ajbmeb-3149	96	10	$	$	SYM
ajbmeb-3149	96	11	5,000	5,000	NUM
ajbmeb-3149	96	12	/	/	SYM
ajbmeb-3149	96	13	$	$	SYM
ajbmeb-3149	96	14	45,000	45,000	NUM
ajbmeb-3149	96	15	*	*	SYM
ajbmeb-3149	96	16	100	100	NUM
ajbmeb-3149	96	17	%	%	NOUN
ajbmeb-3149	96	18	)	)	PUNCT
ajbmeb-3149	96	19	.	.	PUNCT
ajbmeb-3149	97	1	let	let	VERB
ajbmeb-3149	97	2	's	us	PRON
ajbmeb-3149	97	3	assume	assume	VERB
ajbmeb-3149	97	4	that	that	SCONJ
ajbmeb-3149	97	5	the	the	DET
ajbmeb-3149	97	6	industry	industry	NOUN
ajbmeb-3149	97	7	average	average	ADJ
ajbmeb-3149	97	8	return	return	NOUN
ajbmeb-3149	97	9	on	on	ADP
ajbmeb-3149	97	10	advanced	advanced	ADJ
ajbmeb-3149	97	11	capital	capital	NOUN
ajbmeb-3149	97	12	,	,	PUNCT
ajbmeb-3149	97	13	according	accord	VERB
ajbmeb-3149	97	14	to	to	ADP
ajbmeb-3149	97	15	the	the	DET
ajbmeb-3149	97	16	research	research	NOUN
ajbmeb-3149	97	17	conducted	conduct	VERB
ajbmeb-3149	97	18	,	,	PUNCT
ajbmeb-3149	97	19	is	be	AUX
ajbmeb-3149	97	20	7	7	NUM
ajbmeb-3149	97	21	%	%	NOUN
ajbmeb-3149	97	22	.	.	PUNCT
ajbmeb-3149	98	1	therefore	therefore	ADV
ajbmeb-3149	98	2	,	,	PUNCT
ajbmeb-3149	98	3	the	the	DET
ajbmeb-3149	98	4	average	average	ADJ
ajbmeb-3149	98	5	profit	profit	NOUN
ajbmeb-3149	98	6	of	of	ADP
ajbmeb-3149	98	7	$	$	SYM
ajbmeb-3149	98	8	8,000	8,000	NUM
ajbmeb-3149	98	9	in	in	ADP
ajbmeb-3149	98	10	the	the	DET
ajbmeb-3149	98	11	industry	industry	NOUN
ajbmeb-3149	98	12	can	can	AUX
ajbmeb-3149	98	13	be	be	AUX
ajbmeb-3149	98	14	achieved	achieve	VERB
ajbmeb-3149	98	15	by	by	ADP
ajbmeb-3149	98	16	some	some	DET
ajbmeb-3149	98	17	enterprise	enterprise	NOUN
ajbmeb-3149	98	18	if	if	SCONJ
ajbmeb-3149	98	19	the	the	DET
ajbmeb-3149	98	20	amount	amount	NOUN
ajbmeb-3149	98	21	of	of	ADP
ajbmeb-3149	98	22	funds	fund	NOUN
ajbmeb-3149	98	23	involved	involve	VERB
ajbmeb-3149	98	24	is	be	AUX
ajbmeb-3149	98	25	$	$	SYM
ajbmeb-3149	98	26	35,000	35,000	NUM
ajbmeb-3149	98	27	(	(	PUNCT
ajbmeb-3149	98	28	$	$	SYM
ajbmeb-3149	98	29	500	500	NUM
ajbmeb-3149	98	30	/	/	SYM
ajbmeb-3149	98	31	0.07	0.07	NUM
ajbmeb-3149	98	32	)	)	PUNCT
ajbmeb-3149	98	33	.	.	PUNCT
ajbmeb-3149	99	1	the	the	DET
ajbmeb-3149	99	2	amount	amount	NOUN
ajbmeb-3149	99	3	of	of	ADP
ajbmeb-3149	99	4	excess	excess	ADJ
ajbmeb-3149	99	5	resources	resource	NOUN
ajbmeb-3149	99	6	of	of	ADP
ajbmeb-3149	99	7	the	the	DET
ajbmeb-3149	99	8	company	company	NOUN
ajbmeb-3149	99	9	,	,	PUNCT
ajbmeb-3149	99	10	which	which	PRON
ajbmeb-3149	99	11	are	be	AUX
ajbmeb-3149	99	12	balanced	balance	VERB
ajbmeb-3149	99	13	by	by	ADP
ajbmeb-3149	99	14	the	the	DET
ajbmeb-3149	99	15	"	"	PUNCT
ajbmeb-3149	99	16	excess	excess	ADJ
ajbmeb-3149	99	17	asset	asset	NOUN
ajbmeb-3149	99	18	"	"	PUNCT
ajbmeb-3149	99	19	is	be	AUX
ajbmeb-3149	99	20	$	$	SYM
ajbmeb-3149	99	21	10,000	10,000	NUM
ajbmeb-3149	99	22	(	(	PUNCT
ajbmeb-3149	99	23	$	$	SYM
ajbmeb-3149	99	24	45,000	45,000	NUM
ajbmeb-3149	99	25	$	$	SYM
ajbmeb-3149	99	26	35,000	35,000	NUM
ajbmeb-3149	99	27	)	)	PUNCT
ajbmeb-3149	99	28	.	.	PUNCT
ajbmeb-3149	100	1	but	but	CCONJ
ajbmeb-3149	100	2	at	at	ADP
ajbmeb-3149	100	3	the	the	DET
ajbmeb-3149	100	4	same	same	ADJ
ajbmeb-3149	100	5	time	time	NOUN
ajbmeb-3149	100	6	,	,	PUNCT
ajbmeb-3149	100	7	part	part	NOUN
ajbmeb-3149	100	8	of	of	ADP
ajbmeb-3149	100	9	them	they	PRON
ajbmeb-3149	100	10	was	be	AUX
ajbmeb-3149	100	11	formed	form	VERB
ajbmeb-3149	100	12	thanks	thank	NOUN
ajbmeb-3149	100	13	to	to	ADP
ajbmeb-3149	100	14	borrowed	borrow	VERB
ajbmeb-3149	100	15	funds	fund	NOUN
ajbmeb-3149	100	16	and	and	CCONJ
ajbmeb-3149	100	17	this	this	DET
ajbmeb-3149	100	18	part	part	NOUN
ajbmeb-3149	100	19	does	do	AUX
ajbmeb-3149	100	20	not	not	PART
ajbmeb-3149	100	21	belong	belong	VERB
ajbmeb-3149	100	22	to	to	ADP
ajbmeb-3149	100	23	the	the	DET
ajbmeb-3149	100	24	organization	organization	NOUN
ajbmeb-3149	100	25	,	,	PUNCT
ajbmeb-3149	100	26	will	will	AUX
ajbmeb-3149	100	27	be	be	AUX
ajbmeb-3149	100	28	lost	lose	VERB
ajbmeb-3149	100	29	when	when	SCONJ
ajbmeb-3149	100	30	repaying	repay	VERB
ajbmeb-3149	100	31	loans	loan	NOUN
ajbmeb-3149	100	32	,	,	PUNCT
ajbmeb-3149	100	33	as	as	ADV
ajbmeb-3149	100	34	well	well	ADV
ajbmeb-3149	100	35	as	as	ADP
ajbmeb-3149	100	36	loans	loan	NOUN
ajbmeb-3149	100	37	.	.	PUNCT
ajbmeb-3149	101	1	the	the	DET
ajbmeb-3149	101	2	share	share	NOUN
ajbmeb-3149	101	3	of	of	ADP
ajbmeb-3149	101	4	the	the	DET
ajbmeb-3149	101	5	company	company	NOUN
ajbmeb-3149	101	6	's	's	PART
ajbmeb-3149	101	7	own	own	ADJ
ajbmeb-3149	101	8	funds	fund	NOUN
ajbmeb-3149	101	9	in	in	ADP
ajbmeb-3149	101	10	the	the	DET
ajbmeb-3149	101	11	structure	structure	NOUN
ajbmeb-3149	101	12	of	of	ADP
ajbmeb-3149	101	13	liabilities	liability	NOUN
ajbmeb-3149	101	14	is	be	AUX
ajbmeb-3149	101	15	0.78	0.78	NUM
ajbmeb-3149	101	16	(	(	PUNCT
ajbmeb-3149	101	17	$	$	SYM
ajbmeb-3149	101	18	30,000	30,000	NUM
ajbmeb-3149	101	19	/	/	SYM
ajbmeb-3149	101	20	$	$	SYM
ajbmeb-3149	101	21	45,000	45,000	NUM
ajbmeb-3149	101	22	)	)	PUNCT
ajbmeb-3149	101	23	.	.	PUNCT
ajbmeb-3149	102	1	let	let	VERB
ajbmeb-3149	102	2	's	us	PRON
ajbmeb-3149	102	3	multiply	multiply	VERB
ajbmeb-3149	102	4	the	the	DET
ajbmeb-3149	102	5	amount	amount	NOUN
ajbmeb-3149	102	6	of	of	ADP
ajbmeb-3149	102	7	excess	excess	ADJ
ajbmeb-3149	102	8	resources	resource	NOUN
ajbmeb-3149	102	9	of	of	ADP
ajbmeb-3149	102	10	the	the	DET
ajbmeb-3149	102	11	company	company	NOUN
ajbmeb-3149	102	12	by	by	ADP
ajbmeb-3149	102	13	the	the	DET
ajbmeb-3149	102	14	resulting	result	VERB
ajbmeb-3149	102	15	share	share	NOUN
ajbmeb-3149	102	16	to	to	PART
ajbmeb-3149	102	17	get	get	VERB
ajbmeb-3149	102	18	the	the	DET
ajbmeb-3149	102	19	value	value	NOUN
ajbmeb-3149	102	20	of	of	ADP
ajbmeb-3149	102	21	goodwill	goodwill	NOUN
ajbmeb-3149	102	22	the	the	DET
ajbmeb-3149	102	23	inalienable	inalienable	ADJ
ajbmeb-3149	102	24	advantages	advantage	NOUN
ajbmeb-3149	102	25	of	of	ADP
ajbmeb-3149	102	26	the	the	DET
ajbmeb-3149	102	27	company	company	NOUN
ajbmeb-3149	102	28	that	that	PRON
ajbmeb-3149	102	29	are	be	AUX
ajbmeb-3149	102	30	characteristic	characteristic	ADJ
ajbmeb-3149	102	31	of	of	ADP
ajbmeb-3149	102	32	it	it	PRON
ajbmeb-3149	102	33	:	:	PUNCT
ajbmeb-3149	102	34	gw	gw	PROPN
ajbmeb-3149	102	35	=	=	PUNCT
ajbmeb-3149	102	36	$	$	SYM
ajbmeb-3149	102	37	10,000	10,000	NUM
ajbmeb-3149	102	38	*	*	PUNCT
ajbmeb-3149	102	39	0.78	0.78	NUM
ajbmeb-3149	102	40	=	=	SYM
ajbmeb-3149	102	41	$	$	SYM
ajbmeb-3149	102	42	7,800	7,800	NUM
ajbmeb-3149	102	43	.	.	PUNCT
ajbmeb-3149	103	1	5	5	NUM
ajbmeb-3149	103	2	.	.	X
ajbmeb-3149	103	3	let	let	VERB
ajbmeb-3149	103	4	's	us	PRON
ajbmeb-3149	103	5	consider	consider	VERB
ajbmeb-3149	103	6	a	a	DET
ajbmeb-3149	103	7	goodwill	goodwill	NOUN
ajbmeb-3149	103	8	valuation	valuation	NOUN
ajbmeb-3149	103	9	option	option	NOUN
ajbmeb-3149	103	10	called	call	VERB
ajbmeb-3149	103	11	"	"	PUNCT
ajbmeb-3149	103	12	sales	sale	NOUN
ajbmeb-3149	103	13	volume	volume	NOUN
ajbmeb-3149	103	14	"	"	PUNCT
ajbmeb-3149	103	15	valuation	valuation	NOUN
ajbmeb-3149	103	16	.	.	PUNCT
ajbmeb-3149	104	1	to	to	PART
ajbmeb-3149	104	2	use	use	VERB
ajbmeb-3149	104	3	this	this	DET
ajbmeb-3149	104	4	method	method	NOUN
ajbmeb-3149	104	5	,	,	PUNCT
ajbmeb-3149	104	6	you	you	PRON
ajbmeb-3149	104	7	need	need	VERB
ajbmeb-3149	104	8	to	to	PART
ajbmeb-3149	104	9	know	know	VERB
ajbmeb-3149	104	10	the	the	DET
ajbmeb-3149	104	11	industry	industry	NOUN
ajbmeb-3149	104	12	average	average	ADJ
ajbmeb-3149	104	13	profitability	profitability	NOUN
ajbmeb-3149	104	14	ratios	ratio	NOUN
ajbmeb-3149	104	15	of	of	ADP
ajbmeb-3149	104	16	companies	company	NOUN
ajbmeb-3149	104	17	.	.	PUNCT
ajbmeb-3149	105	1	the	the	DET
ajbmeb-3149	105	2	formula	formula	NOUN
ajbmeb-3149	105	3	for	for	ADP
ajbmeb-3149	105	4	calculating	calculate	VERB
ajbmeb-3149	105	5	goodwill	goodwill	NOUN
ajbmeb-3149	105	6	:	:	PUNCT
ajbmeb-3149	105	7	𝑮𝑾	𝑮𝑾	PROPN
ajbmeb-3149	105	8	=	=	SYM
ajbmeb-3149	105	9	𝑵𝑶𝑰	𝑵𝑶𝑰	PROPN
ajbmeb-3149	105	10	−	−	PROPN
ajbmeb-3149	106	1	𝑸𝒇	𝑸𝒇	PROPN
ajbmeb-3149	106	2	∗	∗	NOUN
ajbmeb-3149	106	3	𝑹𝒒	𝑹𝒒	PROPN
ajbmeb-3149	106	4	𝑹𝒈	𝑹𝒈	PROPN
ajbmeb-3149	106	5	noi	noi	NOUN
ajbmeb-3149	106	6	net	net	ADJ
ajbmeb-3149	106	7	operating	operating	NOUN
ajbmeb-3149	106	8	income	income	NOUN
ajbmeb-3149	106	9	from	from	ADP
ajbmeb-3149	106	10	the	the	DET
ajbmeb-3149	106	11	organization	organization	NOUN
ajbmeb-3149	106	12	's	's	PART
ajbmeb-3149	106	13	activities	activity	NOUN
ajbmeb-3149	106	14	;	;	PUNCT
ajbmeb-3149	106	15	qf	qf	VERB
ajbmeb-3149	106	16	the	the	DET
ajbmeb-3149	106	17	cost	cost	NOUN
ajbmeb-3149	106	18	of	of	ADP
ajbmeb-3149	106	19	products	product	NOUN
ajbmeb-3149	106	20	sold	sell	VERB
ajbmeb-3149	106	21	by	by	ADP
ajbmeb-3149	106	22	the	the	DET
ajbmeb-3149	106	23	company	company	NOUN
ajbmeb-3149	106	24	;	;	PUNCT
ajbmeb-3149	106	25	rq	rq	VERB
ajbmeb-3149	106	26	the	the	DET
ajbmeb-3149	106	27	industry	industry	NOUN
ajbmeb-3149	106	28	average	average	ADJ
ajbmeb-3149	106	29	profitability	profitability	NOUN
ajbmeb-3149	106	30	ratio	ratio	NOUN
ajbmeb-3149	106	31	of	of	ADP
ajbmeb-3149	106	32	sales	sale	NOUN
ajbmeb-3149	106	33	of	of	ADP
ajbmeb-3149	106	34	manufactured	manufacture	VERB
ajbmeb-3149	106	35	products	product	NOUN
ajbmeb-3149	106	36	;	;	PUNCT
ajbmeb-3149	106	37	rg	rg	X
ajbmeb-3149	106	38	the	the	DET
ajbmeb-3149	106	39	capitalization	capitalization	NOUN
ajbmeb-3149	106	40	ratio	ratio	NOUN
ajbmeb-3149	106	41	of	of	ADP
ajbmeb-3149	106	42	intangible	intangible	ADJ
ajbmeb-3149	106	43	assets	asset	NOUN
ajbmeb-3149	106	44	.	.	PUNCT
ajbmeb-3149	107	1	similar	similar	ADJ
ajbmeb-3149	107	2	to	to	ADP
ajbmeb-3149	107	3	the	the	DET
ajbmeb-3149	107	4	previous	previous	ADJ
ajbmeb-3149	107	5	method	method	NOUN
ajbmeb-3149	107	6	,	,	PUNCT
ajbmeb-3149	107	7	we	we	PRON
ajbmeb-3149	107	8	will	will	AUX
ajbmeb-3149	107	9	slightly	slightly	ADV
ajbmeb-3149	107	10	transform	transform	VERB
ajbmeb-3149	107	11	the	the	DET
ajbmeb-3149	107	12	formula	formula	NOUN
ajbmeb-3149	107	13	:	:	PUNCT
ajbmeb-3149	107	14	american	american	PROPN
ajbmeb-3149	107	15	journal	journal	PROPN
ajbmeb-3149	107	16	of	of	ADP
ajbmeb-3149	107	17	business	business	NOUN
ajbmeb-3149	107	18	management	management	NOUN
ajbmeb-3149	107	19	,	,	PUNCT
ajbmeb-3149	107	20	economics	economic	NOUN
ajbmeb-3149	107	21	and	and	CCONJ
ajbmeb-3149	107	22	banking	banking	NOUN
ajbmeb-3149	107	23	volume	volume	NOUN
ajbmeb-3149	107	24	41	41	NUM
ajbmeb-3149	108	1	october2025	october2025	PROPN
ajbmeb-3149	108	2	p	p	NOUN
ajbmeb-3149	108	3	a	a	DET
ajbmeb-3149	108	4	g	g	NOUN
ajbmeb-3149	108	5	e	e	NOUN
ajbmeb-3149	109	1	|	|	ADV
ajbmeb-3149	109	2	93	93	NUM
ajbmeb-3149	109	3	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-3149	109	4	𝑮𝑾	𝑮𝑾	PROPN
ajbmeb-3149	109	5	=	=	SYM
ajbmeb-3149	109	6	𝑵𝑶𝑰−𝑸𝒇∗𝑹𝒒	𝑵𝑶𝑰−𝑸𝒇∗𝑹𝒒	NOUN
ajbmeb-3149	110	1	𝑹𝒈	𝑹𝒈	PROPN
ajbmeb-3149	110	2	–	–	PUNCT
ajbmeb-3149	110	3	ia	ia	PROPN
ajbmeb-3149	110	4	ia	ia	PROPN
ajbmeb-3149	110	5	is	be	AUX
ajbmeb-3149	110	6	the	the	DET
ajbmeb-3149	110	7	value	value	NOUN
ajbmeb-3149	110	8	of	of	ADP
ajbmeb-3149	110	9	the	the	DET
ajbmeb-3149	110	10	company	company	NOUN
ajbmeb-3149	110	11	's	's	PART
ajbmeb-3149	110	12	intangible	intangible	ADJ
ajbmeb-3149	110	13	assets	asset	NOUN
ajbmeb-3149	110	14	.	.	PUNCT
ajbmeb-3149	111	1	let	let	VERB
ajbmeb-3149	111	2	's	us	PRON
ajbmeb-3149	111	3	give	give	VERB
ajbmeb-3149	111	4	an	an	DET
ajbmeb-3149	111	5	example	example	NOUN
ajbmeb-3149	111	6	.	.	PUNCT
ajbmeb-3149	112	1	let	let	VERB
ajbmeb-3149	112	2	's	us	PRON
ajbmeb-3149	112	3	assume	assume	VERB
ajbmeb-3149	112	4	that	that	SCONJ
ajbmeb-3149	112	5	the	the	DET
ajbmeb-3149	112	6	cost	cost	NOUN
ajbmeb-3149	112	7	of	of	ADP
ajbmeb-3149	112	8	goods	good	NOUN
ajbmeb-3149	112	9	sold	sell	VERB
ajbmeb-3149	112	10	is	be	AUX
ajbmeb-3149	112	11	$	$	SYM
ajbmeb-3149	112	12	150,000	150,000	NUM
ajbmeb-3149	112	13	.	.	PUNCT
ajbmeb-3149	113	1	the	the	DET
ajbmeb-3149	113	2	value	value	NOUN
ajbmeb-3149	113	3	of	of	ADP
ajbmeb-3149	113	4	the	the	DET
ajbmeb-3149	113	5	company	company	NOUN
ajbmeb-3149	113	6	's	's	PART
ajbmeb-3149	113	7	intangible	intangible	ADJ
ajbmeb-3149	113	8	assets	asset	NOUN
ajbmeb-3149	113	9	is	be	AUX
ajbmeb-3149	113	10	$	$	SYM
ajbmeb-3149	113	11	12,500	12,500	NUM
ajbmeb-3149	113	12	.	.	PUNCT
ajbmeb-3149	114	1	the	the	DET
ajbmeb-3149	114	2	organization	organization	NOUN
ajbmeb-3149	114	3	's	's	PART
ajbmeb-3149	114	4	net	net	ADJ
ajbmeb-3149	114	5	operating	operate	VERB
ajbmeb-3149	114	6	income	income	NOUN
ajbmeb-3149	114	7	is	be	AUX
ajbmeb-3149	114	8	$	$	SYM
ajbmeb-3149	114	9	30,000	30,000	NUM
ajbmeb-3149	114	10	,	,	PUNCT
ajbmeb-3149	114	11	and	and	CCONJ
ajbmeb-3149	114	12	the	the	DET
ajbmeb-3149	114	13	intangible	intangible	ADJ
ajbmeb-3149	114	14	asset	asset	NOUN
ajbmeb-3149	114	15	capitalization	capitalization	NOUN
ajbmeb-3149	114	16	ratio	ratio	NOUN
ajbmeb-3149	114	17	is	be	AUX
ajbmeb-3149	114	18	20	20	NUM
ajbmeb-3149	114	19	%	%	NOUN
ajbmeb-3149	114	20	.	.	PUNCT
ajbmeb-3149	115	1	the	the	DET
ajbmeb-3149	115	2	organization	organization	NOUN
ajbmeb-3149	115	3	conducted	conduct	VERB
ajbmeb-3149	115	4	research	research	NOUN
ajbmeb-3149	115	5	and	and	CCONJ
ajbmeb-3149	115	6	found	find	VERB
ajbmeb-3149	115	7	that	that	SCONJ
ajbmeb-3149	115	8	the	the	DET
ajbmeb-3149	115	9	average	average	ADJ
ajbmeb-3149	115	10	profitability	profitability	NOUN
ajbmeb-3149	115	11	of	of	ADP
ajbmeb-3149	115	12	similar	similar	ADJ
ajbmeb-3149	115	13	products	product	NOUN
ajbmeb-3149	115	14	in	in	ADP
ajbmeb-3149	115	15	the	the	DET
ajbmeb-3149	115	16	industry	industry	NOUN
ajbmeb-3149	115	17	is	be	AUX
ajbmeb-3149	115	18	10	10	NUM
ajbmeb-3149	115	19	%	%	NOUN
ajbmeb-3149	115	20	.	.	PUNCT
ajbmeb-3149	116	1	let	let	VERB
ajbmeb-3149	116	2	's	us	PRON
ajbmeb-3149	116	3	calculate	calculate	VERB
ajbmeb-3149	116	4	the	the	DET
ajbmeb-3149	116	5	value	value	NOUN
ajbmeb-3149	116	6	of	of	ADP
ajbmeb-3149	116	7	the	the	DET
ajbmeb-3149	116	8	company	company	NOUN
ajbmeb-3149	116	9	's	's	PART
ajbmeb-3149	116	10	goodwill	goodwill	NOUN
ajbmeb-3149	116	11	:	:	PUNCT
ajbmeb-3149	116	12	via	via	ADP
ajbmeb-3149	116	13	=	=	SYM
ajbmeb-3149	116	14	(	(	PUNCT
ajbmeb-3149	116	15	$	$	SYM
ajbmeb-3149	116	16	30,000	30,000	NUM
ajbmeb-3149	116	17	$	$	SYM
ajbmeb-3149	116	18	150,000	150,000	NUM
ajbmeb-3149	116	19	*	*	SYM
ajbmeb-3149	116	20	0.1	0.1	NUM
ajbmeb-3149	116	21	)	)	PUNCT
ajbmeb-3149	116	22	/	/	SYM
ajbmeb-3149	116	23	0.2	0.2	NUM
ajbmeb-3149	116	24	=	=	SYM
ajbmeb-3149	116	25	$	$	SYM
ajbmeb-3149	116	26	75,000	75,000	NUM
ajbmeb-3149	116	27	.	.	PUNCT
ajbmeb-3149	117	1	let	let	VERB
ajbmeb-3149	117	2	's	us	PRON
ajbmeb-3149	117	3	subtract	subtract	VERB
ajbmeb-3149	117	4	the	the	DET
ajbmeb-3149	117	5	value	value	NOUN
ajbmeb-3149	117	6	of	of	ADP
ajbmeb-3149	117	7	intangible	intangible	ADJ
ajbmeb-3149	117	8	assets	asset	NOUN
ajbmeb-3149	117	9	recorded	record	VERB
ajbmeb-3149	117	10	on	on	ADP
ajbmeb-3149	117	11	the	the	DET
ajbmeb-3149	117	12	balance	balance	NOUN
ajbmeb-3149	117	13	sheet	sheet	NOUN
ajbmeb-3149	117	14	from	from	ADP
ajbmeb-3149	117	15	this	this	DET
ajbmeb-3149	117	16	amount	amount	NOUN
ajbmeb-3149	117	17	to	to	PART
ajbmeb-3149	117	18	obtain	obtain	VERB
ajbmeb-3149	117	19	the	the	DET
ajbmeb-3149	117	20	value	value	NOUN
ajbmeb-3149	117	21	of	of	ADP
ajbmeb-3149	117	22	goodwill	goodwill	NOUN
ajbmeb-3149	117	23	:	:	PUNCT
ajbmeb-3149	117	24	gw	gw	PROPN
ajbmeb-3149	117	25	=	=	PUNCT
ajbmeb-3149	117	26	via	via	ADP
ajbmeb-3149	117	27	–	–	PUNCT
ajbmeb-3149	117	28	ia	ia	NOUN
ajbmeb-3149	117	29	=	=	SYM
ajbmeb-3149	117	30	$	$	SYM
ajbmeb-3149	117	31	75,000	75,000	NUM
ajbmeb-3149	117	32	$	$	SYM
ajbmeb-3149	117	33	12,500	12,500	NUM
ajbmeb-3149	117	34	=	=	SYM
ajbmeb-3149	117	35	$	$	SYM
ajbmeb-3149	117	36	62,500	62,500	NUM
ajbmeb-3149	117	37	.	.	PUNCT
ajbmeb-3149	118	1	as	as	ADP
ajbmeb-3149	118	2	in	in	ADP
ajbmeb-3149	118	3	the	the	DET
ajbmeb-3149	118	4	previous	previous	ADJ
ajbmeb-3149	118	5	methods	method	NOUN
ajbmeb-3149	118	6	,	,	PUNCT
ajbmeb-3149	118	7	the	the	DET
ajbmeb-3149	118	8	main	main	ADJ
ajbmeb-3149	118	9	problem	problem	NOUN
ajbmeb-3149	118	10	is	be	AUX
ajbmeb-3149	118	11	the	the	DET
ajbmeb-3149	118	12	difficulty	difficulty	NOUN
ajbmeb-3149	118	13	of	of	ADP
ajbmeb-3149	118	14	obtaining	obtain	VERB
ajbmeb-3149	118	15	external	external	ADJ
ajbmeb-3149	118	16	data	datum	NOUN
ajbmeb-3149	118	17	,	,	PUNCT
ajbmeb-3149	118	18	namely	namely	ADV
ajbmeb-3149	118	19	the	the	DET
ajbmeb-3149	118	20	industry	industry	NOUN
ajbmeb-3149	118	21	average	average	ADJ
ajbmeb-3149	118	22	profitability	profitability	NOUN
ajbmeb-3149	118	23	ratio	ratio	NOUN
ajbmeb-3149	118	24	.	.	PUNCT
ajbmeb-3149	119	1	6	6	NUM
ajbmeb-3149	119	2	.	.	X
ajbmeb-3149	119	3	by	by	ADP
ajbmeb-3149	119	4	analogy	analogy	NOUN
ajbmeb-3149	119	5	,	,	PUNCT
ajbmeb-3149	119	6	we	we	PRON
ajbmeb-3149	119	7	present	present	VERB
ajbmeb-3149	119	8	a	a	DET
ajbmeb-3149	119	9	formula	formula	NOUN
ajbmeb-3149	119	10	for	for	ADP
ajbmeb-3149	119	11	assessing	assess	VERB
ajbmeb-3149	119	12	goodwill	goodwill	NOUN
ajbmeb-3149	119	13	based	base	VERB
ajbmeb-3149	119	14	on	on	ADP
ajbmeb-3149	119	15	the	the	DET
ajbmeb-3149	119	16	cost	cost	NOUN
ajbmeb-3149	119	17	of	of	ADP
ajbmeb-3149	119	18	production	production	NOUN
ajbmeb-3149	119	19	(	(	PUNCT
ajbmeb-3149	119	20	works	work	NOUN
ajbmeb-3149	119	21	,	,	PUNCT
ajbmeb-3149	119	22	services	service	NOUN
ajbmeb-3149	119	23	):	):	PUNCT
ajbmeb-3149	119	24	𝑮𝑾	𝑮𝑾	PROPN
ajbmeb-3149	119	25	=	=	SYM
ajbmeb-3149	119	26	𝑵𝑶𝑰−𝑪𝒇∗𝑹𝒄	𝑵𝑶𝑰−𝑪𝒇∗𝑹𝒄	NOUN
ajbmeb-3149	119	27	𝑹𝒈	𝑹𝒈	PROPN
ajbmeb-3149	119	28	ia	ia	NOUN
ajbmeb-3149	119	29	cf	cf	NOUN
ajbmeb-3149	119	30	–	–	PUNCT
ajbmeb-3149	119	31	себестоимость	себестоимость	NOUN
ajbmeb-3149	119	32	продукции	продукции	NOUN
ajbmeb-3149	119	33	(	(	PUNCT
ajbmeb-3149	119	34	работ	работ	PROPN
ajbmeb-3149	119	35	,	,	PUNCT
ajbmeb-3149	119	36	услуг	услуг	NOUN
ajbmeb-3149	119	37	)	)	PUNCT
ajbmeb-3149	119	38	компании	компании	PROPN
ajbmeb-3149	119	39	;	;	PUNCT
ajbmeb-3149	119	40	rc	rc	PROPN
ajbmeb-3149	119	41	это	это	INTJ
ajbmeb-3149	119	42	средний	средний	DET
ajbmeb-3149	119	43	по	по	PROPN
ajbmeb-3149	119	44	отрасли	отрасли	NOUN
ajbmeb-3149	119	45	коэффициент	коэффициент	PROPN
ajbmeb-3149	119	46	рентабельности	рентабельности	PROPN
ajbmeb-3149	119	47	производственной	производственной	NOUN
ajbmeb-3149	119	48	деятельности	деятельности	X
ajbmeb-3149	119	49	.	.	PUNCT
ajbmeb-3149	120	1	7	7	X
ajbmeb-3149	120	2	.	.	X
ajbmeb-3149	120	3	the	the	DET
ajbmeb-3149	120	4	classic	classic	ADJ
ajbmeb-3149	120	5	version	version	NOUN
ajbmeb-3149	120	6	of	of	ADP
ajbmeb-3149	120	7	the	the	DET
ajbmeb-3149	120	8	assessment	assessment	NOUN
ajbmeb-3149	120	9	is	be	AUX
ajbmeb-3149	120	10	the	the	DET
ajbmeb-3149	120	11	balance	balance	NOUN
ajbmeb-3149	120	12	sheet	sheet	NOUN
ajbmeb-3149	120	13	method	method	NOUN
ajbmeb-3149	120	14	.	.	PUNCT
ajbmeb-3149	121	1	the	the	DET
ajbmeb-3149	121	2	value	value	NOUN
ajbmeb-3149	121	3	of	of	ADP
ajbmeb-3149	121	4	goodwill	goodwill	NOUN
ajbmeb-3149	121	5	is	be	AUX
ajbmeb-3149	121	6	determined	determine	VERB
ajbmeb-3149	121	7	according	accord	VERB
ajbmeb-3149	121	8	to	to	ADP
ajbmeb-3149	121	9	the	the	DET
ajbmeb-3149	121	10	residual	residual	ADJ
ajbmeb-3149	121	11	value	value	NOUN
ajbmeb-3149	121	12	assessment	assessment	NOUN
ajbmeb-3149	121	13	,	,	PUNCT
ajbmeb-3149	121	14	i.e.	i.e.	X
ajbmeb-3149	121	15	the	the	DET
ajbmeb-3149	121	16	excess	excess	NOUN
ajbmeb-3149	121	17	of	of	ADP
ajbmeb-3149	121	18	the	the	DET
ajbmeb-3149	121	19	amount	amount	NOUN
ajbmeb-3149	121	20	paid	pay	VERB
ajbmeb-3149	121	21	for	for	ADP
ajbmeb-3149	121	22	the	the	DET
ajbmeb-3149	121	23	enterprise	enterprise	NOUN
ajbmeb-3149	121	24	as	as	ADP
ajbmeb-3149	121	25	a	a	DET
ajbmeb-3149	121	26	whole	whole	NOUN
ajbmeb-3149	121	27	over	over	ADP
ajbmeb-3149	121	28	the	the	DET
ajbmeb-3149	121	29	total	total	ADJ
ajbmeb-3149	121	30	value	value	NOUN
ajbmeb-3149	121	31	of	of	ADP
ajbmeb-3149	121	32	its	its	PRON
ajbmeb-3149	121	33	assets	asset	NOUN
ajbmeb-3149	121	34	and	and	CCONJ
ajbmeb-3149	121	35	liabilities	liability	NOUN
ajbmeb-3149	121	36	,	,	PUNCT
ajbmeb-3149	121	37	which	which	PRON
ajbmeb-3149	121	38	is	be	AUX
ajbmeb-3149	121	39	reflected	reflect	VERB
ajbmeb-3149	121	40	in	in	ADP
ajbmeb-3149	121	41	the	the	DET
ajbmeb-3149	121	42	company	company	NOUN
ajbmeb-3149	121	43	's	's	PART
ajbmeb-3149	121	44	latest	late	ADJ
ajbmeb-3149	121	45	balance	balance	NOUN
ajbmeb-3149	121	46	sheet	sheet	NOUN
ajbmeb-3149	121	47	[	[	X
ajbmeb-3149	121	48	8	8	NUM
ajbmeb-3149	121	49	]	]	PUNCT
ajbmeb-3149	121	50	.	.	PUNCT
ajbmeb-3149	122	1	let	let	VERB
ajbmeb-3149	122	2	's	us	PRON
ajbmeb-3149	122	3	assume	assume	VERB
ajbmeb-3149	122	4	that	that	SCONJ
ajbmeb-3149	122	5	$	$	SYM
ajbmeb-3149	122	6	100,000	100,000	NUM
ajbmeb-3149	122	7	was	be	AUX
ajbmeb-3149	122	8	paid	pay	VERB
ajbmeb-3149	122	9	for	for	ADP
ajbmeb-3149	122	10	the	the	DET
ajbmeb-3149	122	11	company	company	NOUN
ajbmeb-3149	122	12	when	when	SCONJ
ajbmeb-3149	122	13	it	it	PRON
ajbmeb-3149	122	14	was	be	AUX
ajbmeb-3149	122	15	sold	sell	VERB
ajbmeb-3149	122	16	,	,	PUNCT
ajbmeb-3149	122	17	and	and	CCONJ
ajbmeb-3149	122	18	the	the	DET
ajbmeb-3149	122	19	net	net	ADJ
ajbmeb-3149	122	20	assets	asset	NOUN
ajbmeb-3149	122	21	are	be	AUX
ajbmeb-3149	122	22	$	$	SYM
ajbmeb-3149	122	23	80,000	80,000	NUM
ajbmeb-3149	122	24	(	(	PUNCT
ajbmeb-3149	122	25	asset	asset	NOUN
ajbmeb-3149	122	26	value	value	NOUN
ajbmeb-3149	122	27	$	$	SYM
ajbmeb-3149	122	28	150,000	150,000	NUM
ajbmeb-3149	122	29	liability	liability	NOUN
ajbmeb-3149	122	30	value	value	NOUN
ajbmeb-3149	122	31	$	$	SYM
ajbmeb-3149	122	32	70,000	70,000	NUM
ajbmeb-3149	122	33	=	=	NOUN
ajbmeb-3149	122	34	net	net	ADJ
ajbmeb-3149	122	35	assets	asset	NOUN
ajbmeb-3149	122	36	$	$	SYM
ajbmeb-3149	122	37	80,000	80,000	NUM
ajbmeb-3149	122	38	)	)	PUNCT
ajbmeb-3149	122	39	.	.	PUNCT
ajbmeb-3149	123	1	consequently	consequently	ADV
ajbmeb-3149	123	2	,	,	PUNCT
ajbmeb-3149	123	3	the	the	DET
ajbmeb-3149	123	4	company	company	NOUN
ajbmeb-3149	123	5	's	's	PART
ajbmeb-3149	123	6	business	business	NOUN
ajbmeb-3149	123	7	reputation	reputation	NOUN
ajbmeb-3149	123	8	will	will	AUX
ajbmeb-3149	123	9	be	be	AUX
ajbmeb-3149	123	10	equal	equal	ADJ
ajbmeb-3149	123	11	to	to	ADP
ajbmeb-3149	123	12	:	:	PUNCT
ajbmeb-3149	123	13	$	$	SYM
ajbmeb-3149	123	14	100,000	100,000	NUM
ajbmeb-3149	123	15	$	$	SYM
ajbmeb-3149	123	16	80,000	80,000	NUM
ajbmeb-3149	123	17	=	=	SYM
ajbmeb-3149	123	18	$	$	SYM
ajbmeb-3149	123	19	20,000	20,000	NUM
ajbmeb-3149	123	20	.	.	PUNCT
ajbmeb-3149	124	1	commenting	comment	VERB
ajbmeb-3149	124	2	on	on	ADP
ajbmeb-3149	124	3	the	the	DET
ajbmeb-3149	124	4	balance	balance	NOUN
ajbmeb-3149	124	5	sheet	sheet	NOUN
ajbmeb-3149	124	6	method	method	NOUN
ajbmeb-3149	124	7	,	,	PUNCT
ajbmeb-3149	124	8	one	one	PRON
ajbmeb-3149	124	9	can	can	AUX
ajbmeb-3149	124	10	not	not	PART
ajbmeb-3149	124	11	help	help	VERB
ajbmeb-3149	124	12	but	but	CCONJ
ajbmeb-3149	124	13	note	note	VERB
ajbmeb-3149	124	14	its	its	PRON
ajbmeb-3149	124	15	inconvenience	inconvenience	NOUN
ajbmeb-3149	124	16	and	and	CCONJ
ajbmeb-3149	124	17	cumbersomeness	cumbersomeness	NOUN
ajbmeb-3149	124	18	.	.	PUNCT
ajbmeb-3149	125	1	8	8	X
ajbmeb-3149	125	2	.	.	X
ajbmeb-3149	126	1	there	there	PRON
ajbmeb-3149	126	2	is	be	VERB
ajbmeb-3149	126	3	a	a	DET
ajbmeb-3149	126	4	point	point	NOUN
ajbmeb-3149	126	5	of	of	ADP
ajbmeb-3149	126	6	view	view	NOUN
ajbmeb-3149	126	7	to	to	PART
ajbmeb-3149	126	8	consider	consider	VERB
ajbmeb-3149	126	9	the	the	DET
ajbmeb-3149	126	10	price	price	NOUN
ajbmeb-3149	126	11	of	of	ADP
ajbmeb-3149	126	12	goodwill	goodwill	NOUN
ajbmeb-3149	126	13	in	in	ADP
ajbmeb-3149	126	14	a	a	DET
ajbmeb-3149	126	15	new	new	ADJ
ajbmeb-3149	126	16	way	way	NOUN
ajbmeb-3149	126	17	,	,	PUNCT
ajbmeb-3149	126	18	namely	namely	ADV
ajbmeb-3149	126	19	in	in	ADP
ajbmeb-3149	126	20	the	the	DET
ajbmeb-3149	126	21	context	context	NOUN
ajbmeb-3149	126	22	of	of	ADP
ajbmeb-3149	126	23	management	management	NOUN
ajbmeb-3149	126	24	accounting	accounting	NOUN
ajbmeb-3149	126	25	.	.	PUNCT
ajbmeb-3149	127	1	at	at	ADP
ajbmeb-3149	127	2	the	the	DET
ajbmeb-3149	127	3	same	same	ADJ
ajbmeb-3149	127	4	time	time	NOUN
ajbmeb-3149	127	5	,	,	PUNCT
ajbmeb-3149	127	6	it	it	PRON
ajbmeb-3149	127	7	will	will	AUX
ajbmeb-3149	127	8	be	be	AUX
ajbmeb-3149	127	9	easier	easy	ADJ
ajbmeb-3149	127	10	for	for	ADP
ajbmeb-3149	127	11	international	international	ADJ
ajbmeb-3149	127	12	companies	company	NOUN
ajbmeb-3149	127	13	,	,	PUNCT
ajbmeb-3149	127	14	since	since	SCONJ
ajbmeb-3149	127	15	with	with	ADP
ajbmeb-3149	127	16	a	a	DET
ajbmeb-3149	127	17	transparent	transparent	ADJ
ajbmeb-3149	127	18	stock	stock	NOUN
ajbmeb-3149	127	19	market	market	NOUN
ajbmeb-3149	127	20	,	,	PUNCT
ajbmeb-3149	127	21	market	market	NOUN
ajbmeb-3149	127	22	indicators	indicator	NOUN
ajbmeb-3149	127	23	of	of	ADP
ajbmeb-3149	127	24	share	share	NOUN
ajbmeb-3149	127	25	value	value	NOUN
ajbmeb-3149	127	26	are	be	AUX
ajbmeb-3149	127	27	the	the	DET
ajbmeb-3149	127	28	mechanism	mechanism	NOUN
ajbmeb-3149	127	29	that	that	PRON
ajbmeb-3149	127	30	assesses	assess	VERB
ajbmeb-3149	127	31	the	the	DET
ajbmeb-3149	127	32	value	value	NOUN
ajbmeb-3149	127	33	of	of	ADP
ajbmeb-3149	127	34	organizations	organization	NOUN
ajbmeb-3149	127	35	.	.	PUNCT
ajbmeb-3149	128	1	however	however	ADV
ajbmeb-3149	128	2	,	,	PUNCT
ajbmeb-3149	128	3	not	not	PART
ajbmeb-3149	128	4	all	all	DET
ajbmeb-3149	128	5	enterprises	enterprise	NOUN
ajbmeb-3149	128	6	there	there	ADV
ajbmeb-3149	128	7	list	list	VERB
ajbmeb-3149	128	8	their	their	PRON
ajbmeb-3149	128	9	shares	share	NOUN
ajbmeb-3149	128	10	on	on	ADP
ajbmeb-3149	128	11	the	the	DET
ajbmeb-3149	128	12	stock	stock	NOUN
ajbmeb-3149	128	13	market	market	NOUN
ajbmeb-3149	128	14	,	,	PUNCT
ajbmeb-3149	128	15	that	that	ADV
ajbmeb-3149	128	16	is	is	ADV
ajbmeb-3149	128	17	,	,	PUNCT
ajbmeb-3149	128	18	both	both	CCONJ
ajbmeb-3149	128	19	there	there	ADV
ajbmeb-3149	128	20	and	and	CCONJ
ajbmeb-3149	128	21	here	here	ADV
ajbmeb-3149	128	22	the	the	DET
ajbmeb-3149	128	23	value	value	NOUN
ajbmeb-3149	128	24	of	of	ADP
ajbmeb-3149	128	25	organizations	organization	NOUN
ajbmeb-3149	128	26	is	be	AUX
ajbmeb-3149	128	27	determined	determine	VERB
ajbmeb-3149	128	28	by	by	ADP
ajbmeb-3149	128	29	the	the	DET
ajbmeb-3149	128	30	same	same	ADJ
ajbmeb-3149	128	31	methods	method	NOUN
ajbmeb-3149	128	32	[	[	X
ajbmeb-3149	128	33	9	9	NUM
ajbmeb-3149	128	34	]	]	PUNCT
ajbmeb-3149	128	35	.	.	PUNCT
ajbmeb-3149	129	1	in	in	ADP
ajbmeb-3149	129	2	addition	addition	NOUN
ajbmeb-3149	129	3	to	to	ADP
ajbmeb-3149	129	4	quantitative	quantitative	ADJ
ajbmeb-3149	129	5	methods	method	NOUN
ajbmeb-3149	129	6	,	,	PUNCT
ajbmeb-3149	129	7	there	there	PRON
ajbmeb-3149	129	8	are	be	VERB
ajbmeb-3149	129	9	also	also	ADV
ajbmeb-3149	129	10	qualitative	qualitative	ADJ
ajbmeb-3149	129	11	ones	one	NOUN
ajbmeb-3149	129	12	,	,	PUNCT
ajbmeb-3149	129	13	which	which	PRON
ajbmeb-3149	129	14	are	be	AUX
ajbmeb-3149	129	15	mainly	mainly	ADV
ajbmeb-3149	129	16	used	use	VERB
ajbmeb-3149	129	17	for	for	ADP
ajbmeb-3149	129	18	the	the	DET
ajbmeb-3149	129	19	internal	internal	ADJ
ajbmeb-3149	129	20	purposes	purpose	NOUN
ajbmeb-3149	129	21	of	of	ADP
ajbmeb-3149	129	22	the	the	DET
ajbmeb-3149	129	23	company	company	NOUN
ajbmeb-3149	129	24	.	.	PUNCT
ajbmeb-3149	130	1	the	the	DET
ajbmeb-3149	130	2	purpose	purpose	NOUN
ajbmeb-3149	130	3	of	of	ADP
ajbmeb-3149	130	4	qualitative	qualitative	ADJ
ajbmeb-3149	130	5	methods	method	NOUN
ajbmeb-3149	130	6	is	be	AUX
ajbmeb-3149	130	7	an	an	DET
ajbmeb-3149	130	8	analytical	analytical	ADJ
ajbmeb-3149	130	9	conclusion	conclusion	NOUN
ajbmeb-3149	130	10	that	that	PRON
ajbmeb-3149	130	11	helps	help	VERB
ajbmeb-3149	130	12	to	to	PART
ajbmeb-3149	130	13	adjust	adjust	VERB
ajbmeb-3149	130	14	the	the	DET
ajbmeb-3149	130	15	management	management	NOUN
ajbmeb-3149	130	16	of	of	ADP
ajbmeb-3149	130	17	the	the	DET
ajbmeb-3149	130	18	organization	organization	NOUN
ajbmeb-3149	130	19	so	so	SCONJ
ajbmeb-3149	130	20	that	that	SCONJ
ajbmeb-3149	130	21	it	it	PRON
ajbmeb-3149	130	22	increases	increase	VERB
ajbmeb-3149	130	23	both	both	CCONJ
ajbmeb-3149	130	24	its	its	PRON
ajbmeb-3149	130	25	economic	economic	ADJ
ajbmeb-3149	130	26	growth	growth	NOUN
ajbmeb-3149	130	27	and	and	CCONJ
ajbmeb-3149	130	28	its	its	PRON
ajbmeb-3149	130	29	value	value	NOUN
ajbmeb-3149	130	30	among	among	ADP
ajbmeb-3149	130	31	consumers	consumer	NOUN
ajbmeb-3149	130	32	,	,	PUNCT
ajbmeb-3149	130	33	investors	investor	NOUN
ajbmeb-3149	130	34	,	,	PUNCT
ajbmeb-3149	130	35	personnel	personnel	NOUN
ajbmeb-3149	130	36	,	,	PUNCT
ajbmeb-3149	130	37	competitors	competitor	NOUN
ajbmeb-3149	130	38	and	and	CCONJ
ajbmeb-3149	130	39	the	the	DET
ajbmeb-3149	130	40	state	state	NOUN
ajbmeb-3149	130	41	.	.	PUNCT
ajbmeb-3149	131	1	the	the	DET
ajbmeb-3149	131	2	most	most	ADV
ajbmeb-3149	131	3	common	common	ADJ
ajbmeb-3149	131	4	qualitative	qualitative	ADJ
ajbmeb-3149	131	5	methods	method	NOUN
ajbmeb-3149	131	6	are	be	AUX
ajbmeb-3149	131	7	sociological	sociological	ADJ
ajbmeb-3149	131	8	surveys	survey	NOUN
ajbmeb-3149	131	9	and	and	CCONJ
ajbmeb-3149	131	10	expert	expert	NOUN
ajbmeb-3149	131	11	assessment	assessment	NOUN
ajbmeb-3149	131	12	[	[	X
ajbmeb-3149	131	13	10	10	NUM
ajbmeb-3149	131	14	]	]	PUNCT
ajbmeb-3149	131	15	.	.	PUNCT
ajbmeb-3149	132	1	the	the	DET
ajbmeb-3149	132	2	method	method	NOUN
ajbmeb-3149	132	3	of	of	ADP
ajbmeb-3149	132	4	sociological	sociological	ADJ
ajbmeb-3149	132	5	surveys	survey	NOUN
ajbmeb-3149	132	6	implies	imply	VERB
ajbmeb-3149	132	7	the	the	DET
ajbmeb-3149	132	8	opinions	opinion	NOUN
ajbmeb-3149	132	9	of	of	ADP
ajbmeb-3149	132	10	market	market	NOUN
ajbmeb-3149	132	11	analysts	analyst	NOUN
ajbmeb-3149	132	12	,	,	PUNCT
ajbmeb-3149	132	13	media	medium	NOUN
ajbmeb-3149	132	14	representatives	representative	NOUN
ajbmeb-3149	132	15	,	,	PUNCT
ajbmeb-3149	132	16	investors	investor	NOUN
ajbmeb-3149	132	17	,	,	PUNCT
ajbmeb-3149	132	18	consumers	consumer	NOUN
ajbmeb-3149	132	19	,	,	PUNCT
ajbmeb-3149	132	20	and	and	CCONJ
ajbmeb-3149	132	21	government	government	NOUN
ajbmeb-3149	132	22	officials	official	NOUN
ajbmeb-3149	132	23	.	.	PUNCT
ajbmeb-3149	133	1	it	it	PRON
ajbmeb-3149	133	2	is	be	AUX
ajbmeb-3149	133	3	believed	believe	VERB
ajbmeb-3149	133	4	that	that	SCONJ
ajbmeb-3149	133	5	this	this	DET
ajbmeb-3149	133	6	assessment	assessment	NOUN
ajbmeb-3149	133	7	is	be	AUX
ajbmeb-3149	133	8	accurate	accurate	ADJ
ajbmeb-3149	133	9	,	,	PUNCT
ajbmeb-3149	133	10	and	and	CCONJ
ajbmeb-3149	133	11	other	other	ADJ
ajbmeb-3149	133	12	methods	method	NOUN
ajbmeb-3149	133	13	can	can	AUX
ajbmeb-3149	133	14	only	only	ADV
ajbmeb-3149	133	15	clarify	clarify	VERB
ajbmeb-3149	133	16	the	the	DET
ajbmeb-3149	133	17	situation	situation	NOUN
ajbmeb-3149	133	18	.	.	PUNCT
ajbmeb-3149	134	1	american	american	ADJ
ajbmeb-3149	134	2	journal	journal	PROPN
ajbmeb-3149	134	3	of	of	ADP
ajbmeb-3149	134	4	business	business	NOUN
ajbmeb-3149	134	5	management	management	NOUN
ajbmeb-3149	134	6	,	,	PUNCT
ajbmeb-3149	134	7	economics	economic	NOUN
ajbmeb-3149	134	8	and	and	CCONJ
ajbmeb-3149	134	9	banking	banking	NOUN
ajbmeb-3149	134	10	volume	volume	NOUN
ajbmeb-3149	134	11	41	41	NUM
ajbmeb-3149	135	1	october2025	october2025	PROPN
ajbmeb-3149	135	2	p	p	NOUN
ajbmeb-3149	135	3	a	a	DET
ajbmeb-3149	135	4	g	g	NOUN
ajbmeb-3149	135	5	e	e	PROPN
ajbmeb-3149	135	6	|	|	ADV
ajbmeb-3149	135	7	94	94	NUM
ajbmeb-3149	135	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3149	135	9	table	table	NOUN
ajbmeb-3149	135	10	1	1	NUM
ajbmeb-3149	135	11	.	.	PUNCT
ajbmeb-3149	135	12	advantages	advantage	NOUN
ajbmeb-3149	135	13	and	and	CCONJ
ajbmeb-3149	135	14	disadvantages	disadvantage	NOUN
ajbmeb-3149	135	15	of	of	ADP
ajbmeb-3149	135	16	goodwill	goodwill	NOUN
ajbmeb-3149	135	17	valuation	valuation	NOUN
ajbmeb-3149	135	18	methods	method	NOUN
ajbmeb-3149	135	19	№	№	ADV
ajbmeb-3149	135	20	evaluation	evaluation	NOUN
ajbmeb-3149	135	21	method	method	NOUN
ajbmeb-3149	135	22	advantages	advantage	NOUN
ajbmeb-3149	135	23	disadvantages	disadvantage	VERB
ajbmeb-3149	135	24	quantitative	quantitative	ADJ
ajbmeb-3149	135	25	methods	method	NOUN
ajbmeb-3149	135	26	1	1	NUM
ajbmeb-3149	135	27	method	method	NOUN
ajbmeb-3149	135	28	of	of	ADP
ajbmeb-3149	135	29	assessing	assess	VERB
ajbmeb-3149	135	30	goodwill	goodwill	NOUN
ajbmeb-3149	135	31	based	base	VERB
ajbmeb-3149	135	32	on	on	ADP
ajbmeb-3149	135	33	the	the	DET
ajbmeb-3149	135	34	market	market	NOUN
ajbmeb-3149	135	35	capitalization	capitalization	NOUN
ajbmeb-3149	135	36	indicator	indicator	NOUN
ajbmeb-3149	135	37	simplicity	simplicity	NOUN
ajbmeb-3149	135	38	of	of	ADP
ajbmeb-3149	135	39	calculation	calculation	NOUN
ajbmeb-3149	135	40	based	base	VERB
ajbmeb-3149	135	41	on	on	ADP
ajbmeb-3149	135	42	the	the	DET
ajbmeb-3149	135	43	current	current	ADJ
ajbmeb-3149	135	44	value	value	NOUN
ajbmeb-3149	135	45	of	of	ADP
ajbmeb-3149	135	46	the	the	DET
ajbmeb-3149	135	47	company	company	NOUN
ajbmeb-3149	135	48	's	's	PART
ajbmeb-3149	135	49	listed	list	VERB
ajbmeb-3149	135	50	shares	share	NOUN
ajbmeb-3149	135	51	this	this	DET
ajbmeb-3149	135	52	method	method	NOUN
ajbmeb-3149	135	53	is	be	AUX
ajbmeb-3149	135	54	applicable	applicable	ADJ
ajbmeb-3149	135	55	only	only	ADV
ajbmeb-3149	135	56	to	to	ADP
ajbmeb-3149	135	57	companies	company	NOUN
ajbmeb-3149	135	58	in	in	ADP
ajbmeb-3149	135	59	the	the	DET
ajbmeb-3149	135	60	form	form	NOUN
ajbmeb-3149	135	61	of	of	ADP
ajbmeb-3149	135	62	a	a	DET
ajbmeb-3149	135	63	joint	joint	ADJ
ajbmeb-3149	135	64	-	-	PUNCT
ajbmeb-3149	135	65	stock	stock	NOUN
ajbmeb-3149	135	66	company	company	NOUN
ajbmeb-3149	135	67	2	2	NUM
ajbmeb-3149	135	68	method	method	NOUN
ajbmeb-3149	135	69	of	of	ADP
ajbmeb-3149	135	70	excess	excess	ADJ
ajbmeb-3149	135	71	profit	profit	NOUN
ajbmeb-3149	135	72	determining	determine	VERB
ajbmeb-3149	135	73	the	the	DET
ajbmeb-3149	135	74	economic	economic	ADJ
ajbmeb-3149	135	75	effect	effect	NOUN
ajbmeb-3149	135	76	of	of	ADP
ajbmeb-3149	135	77	business	business	NOUN
ajbmeb-3149	135	78	reputation	reputation	NOUN
ajbmeb-3149	135	79	in	in	ADP
ajbmeb-3149	135	80	business	business	NOUN
ajbmeb-3149	135	81	common	common	ADJ
ajbmeb-3149	135	82	errors	error	NOUN
ajbmeb-3149	135	83	associated	associate	VERB
ajbmeb-3149	135	84	with	with	ADP
ajbmeb-3149	135	85	inaccurate	inaccurate	ADJ
ajbmeb-3149	135	86	determination	determination	NOUN
ajbmeb-3149	135	87	of	of	ADP
ajbmeb-3149	135	88	net	net	ADJ
ajbmeb-3149	135	89	income	income	NOUN
ajbmeb-3149	135	90	,	,	PUNCT
ajbmeb-3149	135	91	as	as	ADV
ajbmeb-3149	135	92	well	well	ADV
ajbmeb-3149	135	93	as	as	ADP
ajbmeb-3149	135	94	the	the	DET
ajbmeb-3149	135	95	capitalization	capitalization	NOUN
ajbmeb-3149	135	96	ratio	ratio	NOUN
ajbmeb-3149	135	97	3	3	NUM
ajbmeb-3149	135	98	method	method	NOUN
ajbmeb-3149	135	99	of	of	ADP
ajbmeb-3149	135	100	excess	excess	ADJ
ajbmeb-3149	135	101	resources	resource	NOUN
ajbmeb-3149	135	102	the	the	DET
ajbmeb-3149	135	103	method	method	NOUN
ajbmeb-3149	135	104	is	be	AUX
ajbmeb-3149	135	105	ideal	ideal	ADJ
ajbmeb-3149	135	106	for	for	ADP
ajbmeb-3149	135	107	evaluating	evaluate	VERB
ajbmeb-3149	135	108	a	a	DET
ajbmeb-3149	135	109	company	company	NOUN
ajbmeb-3149	135	110	before	before	ADP
ajbmeb-3149	135	111	selling	sell	VERB
ajbmeb-3149	135	112	it	it	PRON
ajbmeb-3149	135	113	the	the	DET
ajbmeb-3149	135	114	disadvantage	disadvantage	NOUN
ajbmeb-3149	135	115	is	be	AUX
ajbmeb-3149	135	116	the	the	DET
ajbmeb-3149	135	117	assumption	assumption	NOUN
ajbmeb-3149	135	118	that	that	SCONJ
ajbmeb-3149	135	119	the	the	DET
ajbmeb-3149	135	120	company	company	NOUN
ajbmeb-3149	135	121	's	's	PART
ajbmeb-3149	135	122	profit	profit	NOUN
ajbmeb-3149	135	123	is	be	AUX
ajbmeb-3149	135	124	provided	provide	VERB
ajbmeb-3149	135	125	only	only	ADV
ajbmeb-3149	135	126	by	by	ADP
ajbmeb-3149	135	127	net	net	ADJ
ajbmeb-3149	135	128	assets	asset	NOUN
ajbmeb-3149	135	129	,	,	PUNCT
ajbmeb-3149	135	130	and	and	CCONJ
ajbmeb-3149	135	131	that	that	SCONJ
ajbmeb-3149	135	132	only	only	ADV
ajbmeb-3149	135	133	its	its	PRON
ajbmeb-3149	135	134	own	own	ADJ
ajbmeb-3149	135	135	funds	fund	NOUN
ajbmeb-3149	135	136	create	create	VERB
ajbmeb-3149	135	137	excess	excess	ADJ
ajbmeb-3149	135	138	resources	resource	NOUN
ajbmeb-3149	135	139	4	4	NUM
ajbmeb-3149	135	140	method	method	NOUN
ajbmeb-3149	135	141	of	of	ADP
ajbmeb-3149	135	142	assessing	assess	VERB
ajbmeb-3149	135	143	goodwill	goodwill	NOUN
ajbmeb-3149	135	144	based	base	VERB
ajbmeb-3149	135	145	on	on	ADP
ajbmeb-3149	135	146	the	the	DET
ajbmeb-3149	135	147	indicator	indicator	NOUN
ajbmeb-3149	135	148	of	of	ADP
ajbmeb-3149	135	149	the	the	DET
ajbmeb-3149	135	150	volume	volume	NOUN
ajbmeb-3149	135	151	of	of	ADP
ajbmeb-3149	135	152	sales	sale	NOUN
ajbmeb-3149	135	153	of	of	ADP
ajbmeb-3149	135	154	products	product	NOUN
ajbmeb-3149	135	155	(	(	PUNCT
ajbmeb-3149	135	156	works	work	NOUN
ajbmeb-3149	135	157	,	,	PUNCT
ajbmeb-3149	135	158	services	service	NOUN
ajbmeb-3149	135	159	)	)	PUNCT
ajbmeb-3149	135	160	this	this	DET
ajbmeb-3149	135	161	method	method	NOUN
ajbmeb-3149	135	162	is	be	AUX
ajbmeb-3149	135	163	suitable	suitable	ADJ
ajbmeb-3149	135	164	for	for	ADP
ajbmeb-3149	135	165	determining	determine	VERB
ajbmeb-3149	135	166	the	the	DET
ajbmeb-3149	135	167	current	current	ADJ
ajbmeb-3149	135	168	assessment	assessment	NOUN
ajbmeb-3149	135	169	of	of	ADP
ajbmeb-3149	135	170	goodwill	goodwill	NOUN
ajbmeb-3149	135	171	the	the	DET
ajbmeb-3149	135	172	calculations	calculation	NOUN
ajbmeb-3149	135	173	do	do	AUX
ajbmeb-3149	135	174	not	not	PART
ajbmeb-3149	135	175	take	take	VERB
ajbmeb-3149	135	176	into	into	ADP
ajbmeb-3149	135	177	account	account	NOUN
ajbmeb-3149	135	178	any	any	DET
ajbmeb-3149	135	179	specific	specific	ADJ
ajbmeb-3149	135	180	features	feature	NOUN
ajbmeb-3149	135	181	of	of	ADP
ajbmeb-3149	135	182	the	the	DET
ajbmeb-3149	135	183	products	product	NOUN
ajbmeb-3149	135	184	(	(	PUNCT
ajbmeb-3149	135	185	works	work	NOUN
ajbmeb-3149	135	186	,	,	PUNCT
ajbmeb-3149	135	187	services	service	NOUN
ajbmeb-3149	135	188	)	)	PUNCT
ajbmeb-3149	135	189	5	5	NUM
ajbmeb-3149	135	190	method	method	NOUN
ajbmeb-3149	135	191	of	of	ADP
ajbmeb-3149	135	192	assessing	assess	VERB
ajbmeb-3149	135	193	goodwill	goodwill	NOUN
ajbmeb-3149	135	194	based	base	VERB
ajbmeb-3149	135	195	on	on	ADP
ajbmeb-3149	135	196	the	the	DET
ajbmeb-3149	135	197	indicator	indicator	NOUN
ajbmeb-3149	135	198	of	of	ADP
ajbmeb-3149	135	199	the	the	DET
ajbmeb-3149	135	200	cost	cost	NOUN
ajbmeb-3149	135	201	of	of	ADP
ajbmeb-3149	135	202	production	production	NOUN
ajbmeb-3149	135	203	(	(	PUNCT
ajbmeb-3149	135	204	works	work	NOUN
ajbmeb-3149	135	205	,	,	PUNCT
ajbmeb-3149	135	206	services	service	NOUN
ajbmeb-3149	135	207	)	)	PUNCT
ajbmeb-3149	135	208	this	this	DET
ajbmeb-3149	135	209	method	method	NOUN
ajbmeb-3149	135	210	is	be	AUX
ajbmeb-3149	135	211	similarly	similarly	ADV
ajbmeb-3149	135	212	suitable	suitable	ADJ
ajbmeb-3149	135	213	for	for	ADP
ajbmeb-3149	135	214	determining	determine	VERB
ajbmeb-3149	135	215	the	the	DET
ajbmeb-3149	135	216	current	current	ADJ
ajbmeb-3149	135	217	valuation	valuation	NOUN
ajbmeb-3149	135	218	of	of	ADP
ajbmeb-3149	135	219	goodwill	goodwill	NOUN
ajbmeb-3149	135	220	at	at	ADP
ajbmeb-3149	135	221	present	present	ADJ
ajbmeb-3149	135	222	,	,	PUNCT
ajbmeb-3149	135	223	it	it	PRON
ajbmeb-3149	135	224	is	be	AUX
ajbmeb-3149	135	225	very	very	ADV
ajbmeb-3149	135	226	difficult	difficult	ADJ
ajbmeb-3149	135	227	to	to	PART
ajbmeb-3149	135	228	reliably	reliably	ADV
ajbmeb-3149	135	229	determine	determine	VERB
ajbmeb-3149	135	230	the	the	DET
ajbmeb-3149	135	231	value	value	NOUN
ajbmeb-3149	135	232	of	of	ADP
ajbmeb-3149	135	233	the	the	DET
ajbmeb-3149	135	234	industry	industry	NOUN
ajbmeb-3149	135	235	average	average	ADJ
ajbmeb-3149	135	236	indicators	indicator	NOUN
ajbmeb-3149	135	237	that	that	PRON
ajbmeb-3149	135	238	are	be	AUX
ajbmeb-3149	135	239	used	use	VERB
ajbmeb-3149	135	240	in	in	ADP
ajbmeb-3149	135	241	the	the	DET
ajbmeb-3149	135	242	formula	formula	NOUN
ajbmeb-3149	135	243	6	6	NUM
ajbmeb-3149	135	244	balance	balance	NOUN
ajbmeb-3149	135	245	sheet	sheet	NOUN
ajbmeb-3149	135	246	method	method	NOUN
ajbmeb-3149	135	247	this	this	DET
ajbmeb-3149	135	248	method	method	NOUN
ajbmeb-3149	135	249	allows	allow	VERB
ajbmeb-3149	135	250	you	you	PRON
ajbmeb-3149	135	251	to	to	PART
ajbmeb-3149	135	252	estimate	estimate	VERB
ajbmeb-3149	135	253	the	the	DET
ajbmeb-3149	135	254	value	value	NOUN
ajbmeb-3149	135	255	of	of	ADP
ajbmeb-3149	135	256	goodwill	goodwill	NOUN
ajbmeb-3149	135	257	using	use	VERB
ajbmeb-3149	135	258	the	the	DET
ajbmeb-3149	135	259	"	"	PUNCT
ajbmeb-3149	135	260	big	big	ADJ
ajbmeb-3149	135	261	pot	pot	NOUN
ajbmeb-3149	135	262	"	"	PUNCT
ajbmeb-3149	135	263	method	method	NOUN
ajbmeb-3149	135	264	the	the	DET
ajbmeb-3149	135	265	disadvantage	disadvantage	NOUN
ajbmeb-3149	135	266	of	of	ADP
ajbmeb-3149	135	267	this	this	DET
ajbmeb-3149	135	268	method	method	NOUN
ajbmeb-3149	135	269	is	be	AUX
ajbmeb-3149	135	270	its	its	PRON
ajbmeb-3149	135	271	cumbersomeness	cumbersomeness	NOUN
ajbmeb-3149	135	272	qualitative	qualitative	ADJ
ajbmeb-3149	135	273	methods	method	NOUN
ajbmeb-3149	135	274	7	7	NUM
ajbmeb-3149	135	275	method	method	NOUN
ajbmeb-3149	135	276	of	of	ADP
ajbmeb-3149	135	277	sociological	sociological	ADJ
ajbmeb-3149	135	278	surveys	survey	NOUN
ajbmeb-3149	135	279	determines	determine	VERB
ajbmeb-3149	135	280	the	the	DET
ajbmeb-3149	135	281	opinions	opinion	NOUN
ajbmeb-3149	135	282	of	of	ADP
ajbmeb-3149	135	283	various	various	ADJ
ajbmeb-3149	135	284	persons	person	NOUN
ajbmeb-3149	135	285	about	about	ADP
ajbmeb-3149	135	286	the	the	DET
ajbmeb-3149	135	287	company	company	NOUN
ajbmeb-3149	135	288	's	's	PART
ajbmeb-3149	135	289	activities	activity	NOUN
ajbmeb-3149	135	290	and	and	CCONJ
ajbmeb-3149	135	291	provides	provide	VERB
ajbmeb-3149	135	292	an	an	DET
ajbmeb-3149	135	293	analytical	analytical	ADJ
ajbmeb-3149	135	294	assessment	assessment	NOUN
ajbmeb-3149	135	295	of	of	ADP
ajbmeb-3149	135	296	goodwill	goodwill	NOUN
ajbmeb-3149	135	297	the	the	DET
ajbmeb-3149	135	298	existence	existence	NOUN
ajbmeb-3149	135	299	of	of	ADP
ajbmeb-3149	135	300	these	these	DET
ajbmeb-3149	135	301	methods	method	NOUN
ajbmeb-3149	135	302	is	be	AUX
ajbmeb-3149	135	303	determined	determine	VERB
ajbmeb-3149	135	304	by	by	ADP
ajbmeb-3149	135	305	the	the	DET
ajbmeb-3149	135	306	assertion	assertion	NOUN
ajbmeb-3149	135	307	that	that	SCONJ
ajbmeb-3149	135	308	goodwill	goodwill	NOUN
ajbmeb-3149	135	309	is	be	AUX
ajbmeb-3149	135	310	merely	merely	ADV
ajbmeb-3149	135	311	an	an	DET
ajbmeb-3149	135	312	image	image	NOUN
ajbmeb-3149	135	313	of	of	ADP
ajbmeb-3149	135	314	a	a	DET
ajbmeb-3149	135	315	specific	specific	ADJ
ajbmeb-3149	135	316	company	company	NOUN
ajbmeb-3149	135	317	in	in	ADP
ajbmeb-3149	135	318	people	people	NOUN
ajbmeb-3149	135	319	's	's	PART
ajbmeb-3149	135	320	minds	mind	NOUN
ajbmeb-3149	135	321	,	,	PUNCT
ajbmeb-3149	135	322	which	which	PRON
ajbmeb-3149	135	323	can	can	AUX
ajbmeb-3149	135	324	not	not	PART
ajbmeb-3149	135	325	be	be	AUX
ajbmeb-3149	135	326	quantified	quantify	VERB
ajbmeb-3149	135	327	;	;	PUNCT
ajbmeb-3149	135	328	they	they	PRON
ajbmeb-3149	135	329	give	give	VERB
ajbmeb-3149	135	330	an	an	DET
ajbmeb-3149	135	331	assessment	assessment	NOUN
ajbmeb-3149	135	332	of	of	ADP
ajbmeb-3149	135	333	"	"	PUNCT
ajbmeb-3149	135	334	positive	positive	ADJ
ajbmeb-3149	135	335	"	"	PUNCT
ajbmeb-3149	135	336	and	and	CCONJ
ajbmeb-3149	135	337	"	"	PUNCT
ajbmeb-3149	135	338	negative	negative	ADJ
ajbmeb-3149	135	339	"	"	PUNCT
ajbmeb-3149	135	340	,	,	PUNCT
ajbmeb-3149	135	341	and	and	CCONJ
ajbmeb-3149	135	342	the	the	DET
ajbmeb-3149	135	343	accuracy	accuracy	NOUN
ajbmeb-3149	135	344	of	of	ADP
ajbmeb-3149	135	345	the	the	DET
ajbmeb-3149	135	346	assessment	assessment	NOUN
ajbmeb-3149	135	347	itself	itself	PRON
ajbmeb-3149	135	348	directly	directly	ADV
ajbmeb-3149	135	349	depends	depend	VERB
ajbmeb-3149	135	350	on	on	ADP
ajbmeb-3149	135	351	the	the	DET
ajbmeb-3149	135	352	sample	sample	NOUN
ajbmeb-3149	135	353	,	,	PUNCT
ajbmeb-3149	135	354	that	that	ADV
ajbmeb-3149	135	355	is	is	ADV
ajbmeb-3149	135	356	,	,	PUNCT
ajbmeb-3149	135	357	they	they	PRON
ajbmeb-3149	135	358	record	record	VERB
ajbmeb-3149	135	359	a	a	DET
ajbmeb-3149	135	360	change	change	NOUN
ajbmeb-3149	135	361	in	in	ADP
ajbmeb-3149	135	362	goodwill	goodwill	NOUN
ajbmeb-3149	135	363	for	for	ADP
ajbmeb-3149	135	364	the	the	DET
ajbmeb-3149	135	365	worse	bad	ADJ
ajbmeb-3149	135	366	or	or	CCONJ
ajbmeb-3149	135	367	,	,	PUNCT
ajbmeb-3149	135	368	conversely	conversely	ADV
ajbmeb-3149	135	369	,	,	PUNCT
ajbmeb-3149	135	370	for	for	SCONJ
ajbmeb-3149	135	371	the	the	DET
ajbmeb-3149	135	372	better	well	ADJ
ajbmeb-3149	135	373	8	8	NUM
ajbmeb-3149	135	374	rating	rating	NOUN
ajbmeb-3149	135	375	assessment	assessment	NOUN
ajbmeb-3149	135	376	(	(	PUNCT
ajbmeb-3149	135	377	or	or	CCONJ
ajbmeb-3149	135	378	expert	expert	NOUN
ajbmeb-3149	135	379	method	method	NOUN
ajbmeb-3149	135	380	)	)	PUNCT
ajbmeb-3149	135	381	ratings	rating	NOUN
ajbmeb-3149	135	382	are	be	AUX
ajbmeb-3149	135	383	compiled	compile	VERB
ajbmeb-3149	135	384	by	by	ADP
ajbmeb-3149	135	385	independent	independent	ADJ
ajbmeb-3149	135	386	organizations	organization	NOUN
ajbmeb-3149	135	387	,	,	PUNCT
ajbmeb-3149	135	388	the	the	DET
ajbmeb-3149	135	389	company	company	NOUN
ajbmeb-3149	135	390	itself	itself	PRON
ajbmeb-3149	135	391	does	do	AUX
ajbmeb-3149	135	392	not	not	PART
ajbmeb-3149	135	393	participate	participate	VERB
ajbmeb-3149	135	394	in	in	ADP
ajbmeb-3149	135	395	the	the	DET
ajbmeb-3149	135	396	compilation	compilation	NOUN
ajbmeb-3149	135	397	of	of	ADP
ajbmeb-3149	135	398	the	the	DET
ajbmeb-3149	135	399	rating	rating	NOUN
ajbmeb-3149	135	400	;	;	PUNCT
ajbmeb-3149	135	401	independent	independent	ADJ
ajbmeb-3149	135	402	examination	examination	NOUN
ajbmeb-3149	135	403	when	when	SCONJ
ajbmeb-3149	135	404	using	use	VERB
ajbmeb-3149	135	405	the	the	DET
ajbmeb-3149	135	406	rating	rating	NOUN
ajbmeb-3149	135	407	method	method	NOUN
ajbmeb-3149	135	408	,	,	PUNCT
ajbmeb-3149	135	409	the	the	DET
ajbmeb-3149	135	410	goodwill	goodwill	NOUN
ajbmeb-3149	135	411	ratings	rating	NOUN
ajbmeb-3149	135	412	of	of	ADP
ajbmeb-3149	135	413	an	an	DET
ajbmeb-3149	135	414	enterprise	enterprise	NOUN
ajbmeb-3149	135	415	by	by	ADP
ajbmeb-3149	135	416	independent	independent	ADJ
ajbmeb-3149	135	417	organizations	organization	NOUN
ajbmeb-3149	135	418	are	be	AUX
ajbmeb-3149	135	419	summarized	summarize	VERB
ajbmeb-3149	135	420	.	.	PUNCT
ajbmeb-3149	136	1	when	when	SCONJ
ajbmeb-3149	136	2	forming	form	VERB
ajbmeb-3149	136	3	the	the	DET
ajbmeb-3149	136	4	rating	rating	NOUN
ajbmeb-3149	136	5	,	,	PUNCT
ajbmeb-3149	136	6	various	various	ADJ
ajbmeb-3149	136	7	factors	factor	NOUN
ajbmeb-3149	136	8	that	that	PRON
ajbmeb-3149	136	9	directly	directly	ADV
ajbmeb-3149	136	10	affect	affect	VERB
ajbmeb-3149	136	11	the	the	DET
ajbmeb-3149	136	12	company	company	NOUN
ajbmeb-3149	136	13	's	's	PART
ajbmeb-3149	136	14	goodwill	goodwill	NOUN
ajbmeb-3149	136	15	are	be	AUX
ajbmeb-3149	136	16	taken	take	VERB
ajbmeb-3149	136	17	into	into	ADP
ajbmeb-3149	136	18	account	account	NOUN
ajbmeb-3149	136	19	.	.	PUNCT
ajbmeb-3149	137	1	these	these	DET
ajbmeb-3149	137	2	factors	factor	NOUN
ajbmeb-3149	137	3	include	include	VERB
ajbmeb-3149	137	4	,	,	PUNCT
ajbmeb-3149	137	5	for	for	ADP
ajbmeb-3149	137	6	example	example	NOUN
ajbmeb-3149	137	7	,	,	PUNCT
ajbmeb-3149	137	8	the	the	DET
ajbmeb-3149	137	9	relationship	relationship	NOUN
ajbmeb-3149	137	10	between	between	ADP
ajbmeb-3149	137	11	directors	director	NOUN
ajbmeb-3149	137	12	,	,	PUNCT
ajbmeb-3149	137	13	managers	manager	NOUN
ajbmeb-3149	137	14	and	and	CCONJ
ajbmeb-3149	137	15	other	other	ADJ
ajbmeb-3149	137	16	stakeholders	stakeholder	NOUN
ajbmeb-3149	137	17	.	.	PUNCT
ajbmeb-3149	138	1	the	the	DET
ajbmeb-3149	138	2	methods	method	NOUN
ajbmeb-3149	138	3	available	available	ADJ
ajbmeb-3149	138	4	today	today	NOUN
ajbmeb-3149	138	5	are	be	AUX
ajbmeb-3149	138	6	not	not	PART
ajbmeb-3149	138	7	universal	universal	ADJ
ajbmeb-3149	138	8	.	.	PUNCT
ajbmeb-3149	139	1	it	it	PRON
ajbmeb-3149	139	2	is	be	AUX
ajbmeb-3149	139	3	impossible	impossible	ADJ
ajbmeb-3149	139	4	to	to	PART
ajbmeb-3149	139	5	say	say	VERB
ajbmeb-3149	139	6	with	with	ADP
ajbmeb-3149	139	7	great	great	ADJ
ajbmeb-3149	139	8	certainty	certainty	NOUN
ajbmeb-3149	139	9	that	that	SCONJ
ajbmeb-3149	139	10	the	the	DET
ajbmeb-3149	139	11	value	value	NOUN
ajbmeb-3149	139	12	of	of	ADP
ajbmeb-3149	139	13	goodwill	goodwill	NOUN
ajbmeb-3149	139	14	calculated	calculate	VERB
ajbmeb-3149	139	15	with	with	ADP
ajbmeb-3149	139	16	their	their	PRON
ajbmeb-3149	139	17	help	help	NOUN
ajbmeb-3149	139	18	is	be	AUX
ajbmeb-3149	139	19	a	a	DET
ajbmeb-3149	139	20	fairly	fairly	ADV
ajbmeb-3149	139	21	accurate	accurate	ADJ
ajbmeb-3149	139	22	indicator	indicator	NOUN
ajbmeb-3149	139	23	.	.	PUNCT
ajbmeb-3149	140	1	so	so	ADV
ajbmeb-3149	140	2	far	far	ADV
ajbmeb-3149	140	3	,	,	PUNCT
ajbmeb-3149	140	4	there	there	PRON
ajbmeb-3149	140	5	is	be	VERB
ajbmeb-3149	140	6	no	no	DET
ajbmeb-3149	140	7	method	method	NOUN
ajbmeb-3149	140	8	that	that	PRON
ajbmeb-3149	140	9	could	could	AUX
ajbmeb-3149	140	10	take	take	VERB
ajbmeb-3149	140	11	into	into	ADP
ajbmeb-3149	140	12	account	account	NOUN
ajbmeb-3149	140	13	the	the	DET
ajbmeb-3149	140	14	reputation	reputation	NOUN
ajbmeb-3149	140	15	of	of	ADP
ajbmeb-3149	140	16	top	top	ADJ
ajbmeb-3149	140	17	management	management	NOUN
ajbmeb-3149	140	18	,	,	PUNCT
ajbmeb-3149	140	19	the	the	DET
ajbmeb-3149	140	20	qualifications	qualification	NOUN
ajbmeb-3149	140	21	of	of	ADP
ajbmeb-3149	140	22	employees	employee	NOUN
ajbmeb-3149	140	23	and	and	CCONJ
ajbmeb-3149	140	24	the	the	DET
ajbmeb-3149	140	25	advantageous	advantageous	ADJ
ajbmeb-3149	140	26	location	location	NOUN
ajbmeb-3149	140	27	of	of	ADP
ajbmeb-3149	140	28	the	the	DET
ajbmeb-3149	140	29	company	company	NOUN
ajbmeb-3149	140	30	in	in	ADP
ajbmeb-3149	140	31	the	the	DET
ajbmeb-3149	140	32	value	value	NOUN
ajbmeb-3149	140	33	of	of	ADP
ajbmeb-3149	140	34	goodwill	goodwill	NOUN
ajbmeb-3149	140	35	.	.	PUNCT
ajbmeb-3149	141	1	american	american	ADJ
ajbmeb-3149	141	2	journal	journal	PROPN
ajbmeb-3149	141	3	of	of	ADP
ajbmeb-3149	141	4	business	business	NOUN
ajbmeb-3149	141	5	management	management	NOUN
ajbmeb-3149	141	6	,	,	PUNCT
ajbmeb-3149	141	7	economics	economic	NOUN
ajbmeb-3149	141	8	and	and	CCONJ
ajbmeb-3149	141	9	banking	banking	NOUN
ajbmeb-3149	141	10	volume	volume	NOUN
ajbmeb-3149	141	11	41	41	NUM
ajbmeb-3149	142	1	october2025	october2025	PROPN
ajbmeb-3149	142	2	p	p	NOUN
ajbmeb-3149	142	3	a	a	PRON
ajbmeb-3149	142	4	g	g	NOUN
ajbmeb-3149	142	5	e	e	NOUN
ajbmeb-3149	142	6	|	|	ADV
ajbmeb-3149	142	7	95	95	NUM
ajbmeb-3149	142	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3149	142	9	conclusions	conclusion	NOUN
ajbmeb-3149	142	10	and	and	CCONJ
ajbmeb-3149	142	11	suggestions	suggestion	NOUN
ajbmeb-3149	142	12	in	in	ADP
ajbmeb-3149	142	13	conclusion	conclusion	NOUN
ajbmeb-3149	143	1	,	,	PUNCT
ajbmeb-3149	143	2	it	it	PRON
ajbmeb-3149	143	3	is	be	AUX
ajbmeb-3149	143	4	important	important	ADJ
ajbmeb-3149	143	5	to	to	PART
ajbmeb-3149	143	6	note	note	VERB
ajbmeb-3149	143	7	once	once	ADV
ajbmeb-3149	143	8	again	again	ADV
ajbmeb-3149	143	9	that	that	SCONJ
ajbmeb-3149	143	10	goodwill	goodwill	NOUN
ajbmeb-3149	143	11	in	in	ADP
ajbmeb-3149	143	12	most	most	ADJ
ajbmeb-3149	143	13	western	western	ADJ
ajbmeb-3149	143	14	companies	company	NOUN
ajbmeb-3149	143	15	is	be	AUX
ajbmeb-3149	143	16	the	the	DET
ajbmeb-3149	143	17	most	most	ADV
ajbmeb-3149	143	18	significant	significant	ADJ
ajbmeb-3149	143	19	asset	asset	NOUN
ajbmeb-3149	143	20	,	,	PUNCT
ajbmeb-3149	143	21	while	while	SCONJ
ajbmeb-3149	143	22	neither	neither	CCONJ
ajbmeb-3149	143	23	the	the	DET
ajbmeb-3149	143	24	company	company	NOUN
ajbmeb-3149	143	25	's	's	PART
ajbmeb-3149	143	26	management	management	NOUN
ajbmeb-3149	143	27	nor	nor	CCONJ
ajbmeb-3149	143	28	its	its	PRON
ajbmeb-3149	143	29	accountants	accountant	NOUN
ajbmeb-3149	143	30	can	can	AUX
ajbmeb-3149	143	31	correctly	correctly	ADV
ajbmeb-3149	143	32	assess	assess	VERB
ajbmeb-3149	143	33	goodwill	goodwill	NOUN
ajbmeb-3149	143	34	.	.	PUNCT
ajbmeb-3149	144	1	the	the	DET
ajbmeb-3149	144	2	concept	concept	NOUN
ajbmeb-3149	144	3	of	of	ADP
ajbmeb-3149	144	4	business	business	NOUN
ajbmeb-3149	144	5	reputation	reputation	NOUN
ajbmeb-3149	144	6	has	have	AUX
ajbmeb-3149	144	7	not	not	PART
ajbmeb-3149	144	8	yet	yet	ADV
ajbmeb-3149	144	9	been	be	AUX
ajbmeb-3149	144	10	studied	study	VERB
ajbmeb-3149	144	11	much	much	ADV
ajbmeb-3149	144	12	,	,	PUNCT
ajbmeb-3149	144	13	since	since	SCONJ
ajbmeb-3149	144	14	in	in	ADP
ajbmeb-3149	144	15	the	the	DET
ajbmeb-3149	144	16	structure	structure	NOUN
ajbmeb-3149	144	17	of	of	ADP
ajbmeb-3149	144	18	the	the	DET
ajbmeb-3149	144	19	balance	balance	NOUN
ajbmeb-3149	144	20	sheet	sheet	NOUN
ajbmeb-3149	144	21	of	of	ADP
ajbmeb-3149	144	22	an	an	DET
ajbmeb-3149	144	23	organization	organization	NOUN
ajbmeb-3149	144	24	the	the	DET
ajbmeb-3149	144	25	share	share	NOUN
ajbmeb-3149	144	26	of	of	ADP
ajbmeb-3149	144	27	intangible	intangible	ADJ
ajbmeb-3149	144	28	assets	asset	NOUN
ajbmeb-3149	144	29	is	be	AUX
ajbmeb-3149	144	30	quite	quite	ADV
ajbmeb-3149	144	31	small	small	ADJ
ajbmeb-3149	144	32	in	in	ADP
ajbmeb-3149	144	33	comparison	comparison	NOUN
ajbmeb-3149	144	34	,	,	PUNCT
ajbmeb-3149	144	35	for	for	ADP
ajbmeb-3149	144	36	example	example	NOUN
ajbmeb-3149	144	37	,	,	PUNCT
ajbmeb-3149	144	38	with	with	ADP
ajbmeb-3149	144	39	the	the	DET
ajbmeb-3149	144	40	share	share	NOUN
ajbmeb-3149	144	41	of	of	ADP
ajbmeb-3149	144	42	fixed	fix	VERB
ajbmeb-3149	144	43	assets	asset	NOUN
ajbmeb-3149	144	44	and	and	CCONJ
ajbmeb-3149	144	45	investments	investment	NOUN
ajbmeb-3149	144	46	.	.	PUNCT
ajbmeb-3149	145	1	as	as	ADP
ajbmeb-3149	145	2	a	a	DET
ajbmeb-3149	145	3	result	result	NOUN
ajbmeb-3149	145	4	,	,	PUNCT
ajbmeb-3149	145	5	this	this	DET
ajbmeb-3149	145	6	type	type	NOUN
ajbmeb-3149	145	7	of	of	ADP
ajbmeb-3149	145	8	asset	asset	NOUN
ajbmeb-3149	145	9	is	be	AUX
ajbmeb-3149	145	10	not	not	PART
ajbmeb-3149	145	11	given	give	VERB
ajbmeb-3149	145	12	sufficient	sufficient	ADJ
ajbmeb-3149	145	13	and	and	CCONJ
ajbmeb-3149	145	14	due	due	ADJ
ajbmeb-3149	145	15	attention	attention	NOUN
ajbmeb-3149	145	16	.	.	PUNCT
ajbmeb-3149	146	1	practice	practice	NOUN
ajbmeb-3149	146	2	shows	show	VERB
ajbmeb-3149	146	3	that	that	SCONJ
ajbmeb-3149	146	4	intangible	intangible	ADJ
ajbmeb-3149	146	5	assets	asset	NOUN
ajbmeb-3149	146	6	are	be	AUX
ajbmeb-3149	146	7	assessed	assess	VERB
ajbmeb-3149	146	8	much	much	ADV
ajbmeb-3149	146	9	less	less	ADV
ajbmeb-3149	146	10	frequently	frequently	ADV
ajbmeb-3149	146	11	than	than	ADP
ajbmeb-3149	146	12	real	real	ADJ
ajbmeb-3149	146	13	estate	estate	NOUN
ajbmeb-3149	146	14	,	,	PUNCT
ajbmeb-3149	146	15	equipment	equipment	NOUN
ajbmeb-3149	146	16	,	,	PUNCT
ajbmeb-3149	146	17	and	and	CCONJ
ajbmeb-3149	146	18	businesses	business	NOUN
ajbmeb-3149	146	19	.	.	PUNCT
ajbmeb-3149	147	1	this	this	PRON
ajbmeb-3149	147	2	is	be	AUX
ajbmeb-3149	147	3	the	the	DET
ajbmeb-3149	147	4	reason	reason	NOUN
ajbmeb-3149	147	5	for	for	ADP
ajbmeb-3149	147	6	the	the	DET
ajbmeb-3149	147	7	weak	weak	ADJ
ajbmeb-3149	147	8	development	development	NOUN
ajbmeb-3149	147	9	of	of	ADP
ajbmeb-3149	147	10	the	the	DET
ajbmeb-3149	147	11	methodology	methodology	NOUN
ajbmeb-3149	147	12	for	for	ADP
ajbmeb-3149	147	13	assessing	assess	VERB
ajbmeb-3149	147	14	intangible	intangible	ADJ
ajbmeb-3149	147	15	assets	asset	NOUN
ajbmeb-3149	147	16	and	and	CCONJ
ajbmeb-3149	147	17	goodwill	goodwill	NOUN
ajbmeb-3149	147	18	in	in	ADP
ajbmeb-3149	147	19	particular	particular	ADJ
ajbmeb-3149	147	20	,	,	PUNCT
ajbmeb-3149	147	21	both	both	PRON
ajbmeb-3149	147	22	in	in	ADP
ajbmeb-3149	147	23	the	the	DET
ajbmeb-3149	147	24	world	world	NOUN
ajbmeb-3149	147	25	and	and	CCONJ
ajbmeb-3149	147	26	in	in	ADP
ajbmeb-3149	147	27	uzbekistan	uzbekistan	PROPN
ajbmeb-3149	147	28	.	.	PUNCT
ajbmeb-3149	148	1	in	in	ADP
ajbmeb-3149	148	2	this	this	DET
ajbmeb-3149	148	3	regard	regard	NOUN
ajbmeb-3149	148	4	,	,	PUNCT
ajbmeb-3149	148	5	the	the	DET
ajbmeb-3149	148	6	development	development	NOUN
ajbmeb-3149	148	7	of	of	ADP
ajbmeb-3149	148	8	a	a	DET
ajbmeb-3149	148	9	universal	universal	ADJ
ajbmeb-3149	148	10	method	method	NOUN
ajbmeb-3149	148	11	for	for	ADP
ajbmeb-3149	148	12	assessing	assess	VERB
ajbmeb-3149	148	13	the	the	DET
ajbmeb-3149	148	14	excess	excess	ADJ
ajbmeb-3149	148	15	value	value	NOUN
ajbmeb-3149	148	16	of	of	ADP
ajbmeb-3149	148	17	a	a	DET
ajbmeb-3149	148	18	company	company	NOUN
ajbmeb-3149	148	19	,	,	PUNCT
ajbmeb-3149	148	20	taking	take	VERB
ajbmeb-3149	148	21	into	into	ADP
ajbmeb-3149	148	22	account	account	NOUN
ajbmeb-3149	148	23	its	its	PRON
ajbmeb-3149	148	24	individual	individual	ADJ
ajbmeb-3149	148	25	characteristics	characteristic	NOUN
ajbmeb-3149	148	26	,	,	PUNCT
ajbmeb-3149	148	27	is	be	AUX
ajbmeb-3149	148	28	an	an	DET
ajbmeb-3149	148	29	objective	objective	ADJ
ajbmeb-3149	148	30	necessity	necessity	NOUN
ajbmeb-3149	148	31	.	.	PUNCT
ajbmeb-3149	149	1	among	among	ADP
ajbmeb-3149	149	2	the	the	DET
ajbmeb-3149	149	3	main	main	ADJ
ajbmeb-3149	149	4	requirements	requirement	NOUN
ajbmeb-3149	149	5	for	for	ADP
ajbmeb-3149	149	6	such	such	DET
ajbmeb-3149	149	7	a	a	DET
ajbmeb-3149	149	8	method	method	NOUN
ajbmeb-3149	149	9	will	will	AUX
ajbmeb-3149	149	10	be	be	AUX
ajbmeb-3149	149	11	:	:	PUNCT
ajbmeb-3149	149	12	reliability	reliability	NOUN
ajbmeb-3149	149	13	and	and	CCONJ
ajbmeb-3149	149	14	accuracy	accuracy	NOUN
ajbmeb-3149	149	15	of	of	ADP
ajbmeb-3149	149	16	assessment	assessment	NOUN
ajbmeb-3149	149	17	;	;	PUNCT
ajbmeb-3149	149	18	ease	ease	NOUN
ajbmeb-3149	149	19	of	of	ADP
ajbmeb-3149	149	20	use	use	NOUN
ajbmeb-3149	149	21	;	;	PUNCT
ajbmeb-3149	149	22	focus	focus	VERB
ajbmeb-3149	149	23	on	on	ADP
ajbmeb-3149	149	24	the	the	DET
ajbmeb-3149	149	25	specifics	specific	NOUN
ajbmeb-3149	149	26	of	of	ADP
ajbmeb-3149	149	27	a	a	DET
ajbmeb-3149	149	28	particular	particular	ADJ
ajbmeb-3149	149	29	industry	industry	NOUN
ajbmeb-3149	149	30	and	and	CCONJ
ajbmeb-3149	149	31	the	the	DET
ajbmeb-3149	149	32	enterprise	enterprise	NOUN
ajbmeb-3149	149	33	itself	itself	PRON
ajbmeb-3149	149	34	.	.	PUNCT
ajbmeb-3149	150	1	references	reference	NOUN
ajbmeb-3149	150	2	1	1	NUM
ajbmeb-3149	150	3	.	.	PUNCT
ajbmeb-3149	150	4	важенина	важенина	PROPN
ajbmeb-3149	150	5	и	и	PROPN
ajbmeb-3149	150	6	.	.	PUNCT
ajbmeb-3149	151	1	с	с	PROPN
ajbmeb-3149	151	2	.	.	PUNCT
ajbmeb-3149	152	1	деловая	деловая	PROPN
ajbmeb-3149	152	2	репутация	репутация	PROPN
ajbmeb-3149	152	3	как	как	PROPN
ajbmeb-3149	152	4	конкурентный	конкурентный	PROPN
ajbmeb-3149	152	5	ресурс	ресурс	VERB
ajbmeb-3149	152	6	компании	компании	ADV
ajbmeb-3149	153	1	[	[	X
ajbmeb-3149	153	2	текст	текст	X
ajbmeb-3149	153	3	]	]	X
ajbmeb-3149	153	4	//	//	PUNCT
ajbmeb-3149	153	5	журнал	журнал	PROPN
ajbmeb-3149	153	6	экономической	экономической	PROPN
ajbmeb-3149	153	7	теории	теории	NOUN
ajbmeb-3149	153	8	,	,	PUNCT
ajbmeb-3149	153	9	2006	2006	NUM
ajbmeb-3149	153	10	,	,	PUNCT
ajbmeb-3149	153	11	№	№	ADP
ajbmeb-3149	153	12	4	4	NUM
ajbmeb-3149	153	13	,	,	PUNCT
ajbmeb-3149	153	14	с	с	PROPN
ajbmeb-3149	153	15	.	.	PUNCT
ajbmeb-3149	154	1	134–150	134–150	NUM
ajbmeb-3149	154	2	2	2	NUM
ajbmeb-3149	154	3	.	.	PUNCT
ajbmeb-3149	154	4	коротков	коротков	PROPN
ajbmeb-3149	154	5	э	э	PROPN
ajbmeb-3149	154	6	.	.	PUNCT
ajbmeb-3149	155	1	м	м	X
ajbmeb-3149	155	2	.	.	PUNCT
ajbmeb-3149	156	1	деловая	деловая	PROPN
ajbmeb-3149	156	2	репутация	репутация	PROPN
ajbmeb-3149	156	3	промышленного	промышленного	PROPN
ajbmeb-3149	156	4	предприятия	предприятия	NOUN
ajbmeb-3149	156	5	в	в	PROPN
ajbmeb-3149	156	6	системе	системе	VERB
ajbmeb-3149	156	7	рыночной	рыночной	NOUN
ajbmeb-3149	156	8	экономики	экономики	NOUN
ajbmeb-3149	156	9	[	[	X
ajbmeb-3149	156	10	текст	текст	X
ajbmeb-3149	156	11	]	]	X
ajbmeb-3149	156	12	//	//	X
ajbmeb-3149	156	13	вестник	вестник	ADP
ajbmeb-3149	156	14	южно	южно	NOUN
ajbmeb-3149	156	15	-	-	PUNCT
ajbmeb-3149	156	16	российского	российского	NOUN
ajbmeb-3149	156	17	государственного	государственного	NOUN
ajbmeb-3149	156	18	технического	технического	NOUN
ajbmeb-3149	156	19	университета	университета	NOUN
ajbmeb-3149	156	20	(	(	PUNCT
ajbmeb-3149	156	21	новочеркасского	новочеркасского	NOUN
ajbmeb-3149	156	22	политехнического	политехнического	VERB
ajbmeb-3149	156	23	института	института	ADJ
ajbmeb-3149	156	24	)	)	PUNCT
ajbmeb-3149	156	25	,	,	PUNCT
ajbmeb-3149	156	26	серия	серия	NOUN
ajbmeb-3149	156	27	:	:	PUNCT
ajbmeb-3149	156	28	социальноэкономические	социальноэкономические	NUM
ajbmeb-3149	156	29	науки	науки	NOUN
ajbmeb-3149	156	30	,	,	PUNCT
ajbmeb-3149	156	31	2012	2012	NUM
ajbmeb-3149	156	32	,	,	PUNCT
ajbmeb-3149	156	33	№	№	SYM
ajbmeb-3149	156	34	2	2	NUM
ajbmeb-3149	156	35	,	,	PUNCT
ajbmeb-3149	156	36	с	с	PROPN
ajbmeb-3149	156	37	.	.	PUNCT
ajbmeb-3149	157	1	31–38	31–38	NUM
ajbmeb-3149	157	2	3	3	NUM
ajbmeb-3149	157	3	.	.	PUNCT
ajbmeb-3149	157	4	габуева	габуева	VERB
ajbmeb-3149	157	5	л	л	PROPN
ajbmeb-3149	157	6	.	.	PUNCT
ajbmeb-3149	157	7	г	г	AUX
ajbmeb-3149	157	8	.	.	PUNCT
ajbmeb-3149	157	9	управление	управление	PROPN
ajbmeb-3149	157	10	деловой	деловой	VERB
ajbmeb-3149	157	11	репутацией	репутацией	ADP
ajbmeb-3149	158	1	в	в	PROPN
ajbmeb-3149	158	2	менеджменте	менеджменте	PROPN
ajbmeb-3149	158	3	компаний	компаний	PROPN
ajbmeb-3149	158	4	сферы	сферы	PROPN
ajbmeb-3149	158	5	коммуникационных	коммуникационных	PROPN
ajbmeb-3149	158	6	услуг	услуг	PROPN
ajbmeb-3149	158	7	[	[	X
ajbmeb-3149	158	8	текст	текст	X
ajbmeb-3149	158	9	]	]	X
ajbmeb-3149	158	10	//	//	SYM
ajbmeb-3149	158	11	креативная	креативная	PROPN
ajbmeb-3149	158	12	экономика	экономика	PROPN
ajbmeb-3149	158	13	,	,	PUNCT
ajbmeb-3149	158	14	2013	2013	NUM
ajbmeb-3149	158	15	,	,	PUNCT
ajbmeb-3149	158	16	№	№	ADP
ajbmeb-3149	158	17	9	9	NUM
ajbmeb-3149	158	18	(	(	PUNCT
ajbmeb-3149	158	19	81	81	NUM
ajbmeb-3149	158	20	)	)	PUNCT
ajbmeb-3149	158	21	,	,	PUNCT
ajbmeb-3149	158	22	с	с	PROPN
ajbmeb-3149	158	23	.	.	PUNCT
ajbmeb-3149	159	1	130–135	130–135	NUM
ajbmeb-3149	159	2	4	4	NUM
ajbmeb-3149	159	3	.	.	X
ajbmeb-3149	159	4	de	de	PROPN
ajbmeb-3149	159	5	alessi	alessi	PROPN
ajbmeb-3149	159	6	l.	l.	PROPN
ajbmeb-3149	159	7	nature	nature	PROPN
ajbmeb-3149	159	8	and	and	CCONJ
ajbmeb-3149	159	9	methodological	methodological	ADJ
ajbmeb-3149	159	10	foundations	foundation	NOUN
ajbmeb-3149	159	11	of	of	ADP
ajbmeb-3149	159	12	some	some	DET
ajbmeb-3149	159	13	recent	recent	ADJ
ajbmeb-3149	159	14	extensions	extension	NOUN
ajbmeb-3149	159	15	of	of	ADP
ajbmeb-3149	159	16	economic	economic	ADJ
ajbmeb-3149	159	17	theory	theory	NOUN
ajbmeb-3149	159	18	.	.	PUNCT
ajbmeb-3149	160	1	in	in	ADP
ajbmeb-3149	160	2	:	:	PUNCT
ajbmeb-3149	160	3	economic	economic	ADJ
ajbmeb-3149	160	4	imperialism	imperialism	NOUN
ajbmeb-3149	160	5	.	.	PUNCT
ajbmeb-3149	161	1	new	new	PROPN
ajbmeb-3149	161	2	york	york	PROPN
ajbmeb-3149	161	3	,	,	PUNCT
ajbmeb-3149	161	4	paragon	paragon	PROPN
ajbmeb-3149	161	5	house	house	PROPN
ajbmeb-3149	161	6	,	,	PUNCT
ajbmeb-3149	161	7	1987	1987	NUM
ajbmeb-3149	161	8	,	,	PUNCT
ajbmeb-3149	161	9	345	345	NUM
ajbmeb-3149	161	10	p.	p.	NOUN
ajbmeb-3149	161	11	5	5	NUM
ajbmeb-3149	161	12	.	.	PUNCT
ajbmeb-3149	162	1	ҳендриксен	ҳендриксен	PROPN
ajbmeb-3149	162	2	э.с	э.с	PROPN
ajbmeb-3149	162	3	.	.	PROPN
ajbmeb-3149	162	4	,	,	PUNCT
ajbmeb-3149	162	5	ван	ван	AUX
ajbmeb-3149	162	6	бреда	бреда	VERB
ajbmeb-3149	162	7	м.ф	м.ф	PROPN
ajbmeb-3149	162	8	.	.	PROPN
ajbmeb-3149	162	9	теория	теория	NOUN
ajbmeb-3149	162	10	букҳгалтерского	букҳгалтерского	VERB
ajbmeb-3149	162	11	учета[аccоунтинг	учета[аccоунтинг	NOUN
ajbmeb-3149	162	12	тҳеорй	тҳеорй	NOUN
ajbmeb-3149	162	13	]	]	PUNCT
ajbmeb-3149	162	14	.	.	PUNCT
ajbmeb-3149	163	1	моscоw	моscоw	PROPN
ajbmeb-3149	163	2	,	,	PUNCT
ajbmeb-3149	163	3	финансй	финансй	ADP
ajbmeb-3149	163	4	и	и	PROPN
ajbmeb-3149	163	5	статистика	статистика	ADJ
ajbmeb-3149	163	6	публ	публ	NOUN
ajbmeb-3149	163	7	.	.	PUNCT
ajbmeb-3149	163	8	,	,	PUNCT
ajbmeb-3149	163	9	1997	1997	NUM
ajbmeb-3149	163	10	,	,	PUNCT
ajbmeb-3149	163	11	576	576	NUM
ajbmeb-3149	163	12	c.	c.	NOUN
ajbmeb-3149	163	13	6	6	NUM
ajbmeb-3149	163	14	.	.	PUNCT
ajbmeb-3149	164	1	емельянов	емельянов	PROPN
ajbmeb-3149	164	2	а.м	а.м	PROPN
ajbmeb-3149	164	3	.	.	PROPN
ajbmeb-3149	164	4	основные	основные	PROPN
ajbmeb-3149	164	5	этапы	этапы	PROPN
ajbmeb-3149	164	6	эволюции	эволюции	PROPN
ajbmeb-3149	164	7	концепций	концепций	PROPN
ajbmeb-3149	164	8	управления	управления	PROPN
ajbmeb-3149	164	9	стоимостью	стоимостью	PROPN
ajbmeb-3149	164	10	компаний	компаний	PROPN
ajbmeb-3149	164	11	/	/	SYM
ajbmeb-3149	164	12	а.м	а.м	PROPN
ajbmeb-3149	164	13	.	.	PROPN
ajbmeb-3149	164	14	емельянов	емельянов	PROPN
ajbmeb-3149	164	15	,	,	PUNCT
ajbmeb-3149	164	16	е.а	е.а	NOUN
ajbmeb-3149	164	17	.	.	NOUN
ajbmeb-3149	165	1	шакина	шакина	ADJ
ajbmeb-3149	165	2	/	/	SYM
ajbmeb-3149	165	3	журнал	журнал	NOUN
ajbmeb-3149	165	4	«	«	PUNCT
ajbmeb-3149	165	5	корпоративные	корпоративные	NOUN
ajbmeb-3149	165	6	финансы	финансы	NOUN
ajbmeb-3149	165	7	»	»	PUNCT
ajbmeb-3149	165	8	№	№	NUM
ajbmeb-3149	165	9	4(8	4(8	NUM
ajbmeb-3149	165	10	)	)	PUNCT
ajbmeb-3149	165	11	–	–	PUNCT
ajbmeb-3149	166	1	м	м	X
ajbmeb-3149	166	2	.	.	NOUN
ajbmeb-3149	166	3	,	,	PUNCT
ajbmeb-3149	166	4	2008	2008	NUM
ajbmeb-3149	166	5	.	.	PUNCT
ajbmeb-3149	167	1	–	–	PUNCT
ajbmeb-3149	167	2	c.	c.	NOUN
ajbmeb-3149	167	3	79	79	NUM
ajbmeb-3149	167	4	-	-	SYM
ajbmeb-3149	167	5	87	87	NUM
ajbmeb-3149	167	6	.	.	PUNCT
ajbmeb-3149	168	1	7	7	X
ajbmeb-3149	168	2	.	.	X
ajbmeb-3149	168	3	ершова	ершова	PROPN
ajbmeb-3149	168	4	е.а	е.а	PROPN
ajbmeb-3149	168	5	.	.	PROPN
ajbmeb-3149	168	6	предприятие	предприятие	ADJ
ajbmeb-3149	168	7	(	(	PUNCT
ajbmeb-3149	168	8	бизнес	бизнес	NOUN
ajbmeb-3149	168	9	)	)	PUNCT
ajbmeb-3149	168	10	в	в	PROPN
ajbmeb-3149	168	11	современном	современном	PROPN
ajbmeb-3149	168	12	экономико	экономико	PROPN
ajbmeb-3149	168	13	-	-	PUNCT
ajbmeb-3149	168	14	правовом	правовом	NOUN
ajbmeb-3149	168	15	обороте	обороте	NOUN
ajbmeb-3149	168	16	/	/	SYM
ajbmeb-3149	168	17	е.а	е.а	PROPN
ajbmeb-3149	168	18	.	.	NOUN
ajbmeb-3149	168	19	ершова	ершова	PROPN
ajbmeb-3149	168	20	,	,	PUNCT
ajbmeb-3149	168	21	к.д	к.д	PROPN
ajbmeb-3149	168	22	.	.	PROPN
ajbmeb-3149	168	23	овчинникова	овчинникова	PROPN
ajbmeb-3149	168	24	.	.	PUNCT
ajbmeb-3149	169	1	–	–	PUNCT
ajbmeb-3149	169	2	м	м	X
ajbmeb-3149	169	3	.	.	PUNCT
ajbmeb-3149	169	4	:	:	PUNCT
ajbmeb-3149	169	5	статут	статут	NOUN
ajbmeb-3149	169	6	,	,	PUNCT
ajbmeb-3149	169	7	2006	2006	NUM
ajbmeb-3149	169	8	.	.	PUNCT
ajbmeb-3149	169	9	–	–	PUNCT
ajbmeb-3149	169	10	256	256	NUM
ajbmeb-3149	169	11	с	с	NOUN
ajbmeb-3149	169	12	.	.	PROPN
ajbmeb-3149	169	13	8	8	NUM
ajbmeb-3149	169	14	.	.	PUNCT
ajbmeb-3149	170	1	мард	мард	PROPN
ajbmeb-3149	170	2	м.дж	м.дж	PROPN
ajbmeb-3149	170	3	.	.	PROPN
ajbmeb-3149	170	4	,	,	PUNCT
ajbmeb-3149	170	5	хитчнер	хитчнер	INTJ
ajbmeb-3149	170	6	д.р	д.р	PROPN
ajbmeb-3149	170	7	.	.	PROPN
ajbmeb-3149	170	8	,	,	PUNCT
ajbmeb-3149	170	9	хайден	хайден	PROPN
ajbmeb-3149	170	10	с.д	с.д	PROPN
ajbmeb-3149	170	11	.	.	PROPN
ajbmeb-3149	170	12	справедливая	справедливая	PROPN
ajbmeb-3149	170	13	стоимость	стоимость	VERB
ajbmeb-3149	170	14	в	в	PROPN
ajbmeb-3149	170	15	финансовой	финансовой	VERB
ajbmeb-3149	170	16	отчетности	отчетности	PROPN
ajbmeb-3149	171	1	=	=	PUNCT
ajbmeb-3149	171	2	valuation	valuation	NOUN
ajbmeb-3149	171	3	for	for	ADP
ajbmeb-3149	171	4	financial	financial	ADJ
ajbmeb-3149	171	5	reporting	reporting	NOUN
ajbmeb-3149	171	6	:	:	PUNCT
ajbmeb-3149	171	7	fair	fair	ADJ
ajbmeb-3149	171	8	value	value	NOUN
ajbmeb-3149	171	9	measurements	measurement	NOUN
ajbmeb-3149	171	10	and	and	CCONJ
ajbmeb-3149	171	11	reporting	reporting	NOUN
ajbmeb-3149	171	12	,	,	PUNCT
ajbmeb-3149	171	13	intangible	intangible	ADJ
ajbmeb-3149	171	14	assets	asset	NOUN
ajbmeb-3149	171	15	,	,	PUNCT
ajbmeb-3149	171	16	goodwill	goodwill	NOUN
ajbmeb-3149	171	17	and	and	CCONJ
ajbmeb-3149	171	18	impairment	impairment	NOUN
ajbmeb-3149	171	19	;	;	PUNCT
ajbmeb-3149	171	20	пер	пер	PROPN
ajbmeb-3149	171	21	.	.	PUNCT
ajbmeb-3149	172	1	с	с	PROPN
ajbmeb-3149	172	2	англ	англ	PROPN
ajbmeb-3149	172	3	.	.	PUNCT
ajbmeb-3149	173	1	–	–	PUNCT
ajbmeb-3149	173	2	м	м	X
ajbmeb-3149	173	3	.	.	PUNCT
ajbmeb-3149	173	4	:	:	PUNCT
ajbmeb-3149	174	1	маросейка	маросейка	PROPN
ajbmeb-3149	174	2	,	,	PUNCT
ajbmeb-3149	174	3	2010	2010	NUM
ajbmeb-3149	174	4	.	.	PUNCT
ajbmeb-3149	175	1	–	–	PUNCT
ajbmeb-3149	175	2	248	248	NUM
ajbmeb-3149	175	3	с	с	NOUN
ajbmeb-3149	175	4	.	.	PROPN
ajbmeb-3149	176	1	9	9	NUM
ajbmeb-3149	176	2	.	.	X
ajbmeb-3149	176	3	савельев	савельев	PROPN
ajbmeb-3149	176	4	а.в	а.в	PROPN
ajbmeb-3149	176	5	.	.	PROPN
ajbmeb-3149	176	6	оценка	оценка	ADJ
ajbmeb-3149	176	7	гудвилла	гудвилла	PROPN
ajbmeb-3149	176	8	компании	компании	PROPN
ajbmeb-3149	176	9	как	как	PROPN
ajbmeb-3149	176	10	инструмент	инструмент	PROPN
ajbmeb-3149	176	11	принятия	принятия	PROPN
ajbmeb-3149	176	12	управленческих	управленческих	PROPN
ajbmeb-3149	176	13	решений	решений	PROPN
ajbmeb-3149	176	14	.	.	PUNCT
ajbmeb-3149	177	1	дис	дис	PROPN
ajbmeb-3149	177	2	.	.	PUNCT
ajbmeb-3149	178	1	канд	канд	PROPN
ajbmeb-3149	178	2	.	.	PUNCT
ajbmeb-3149	179	1	экон	экон	PROPN
ajbmeb-3149	179	2	.	.	PUNCT
ajbmeb-3149	180	1	наук	наук	PROPN
ajbmeb-3149	180	2	:	:	PUNCT
ajbmeb-3149	180	3	08.00.05	08.00.05	PROPN
ajbmeb-3149	180	4	/	/	SYM
ajbmeb-3149	180	5	алексей	алексей	NOUN
ajbmeb-3149	180	6	викторович	викторович	PROPN
ajbmeb-3149	180	7	савельев	савельев	NOUN
ajbmeb-3149	180	8	.	.	PUNCT
ajbmeb-3149	181	1	–	–	PUNCT
ajbmeb-3149	181	2	м	м	X
ajbmeb-3149	181	3	.	.	NOUN
ajbmeb-3149	181	4	,	,	PUNCT
ajbmeb-3149	181	5	2008	2008	NUM
ajbmeb-3149	181	6	.	.	PUNCT
ajbmeb-3149	182	1	–	–	PUNCT
ajbmeb-3149	182	2	175	175	NUM
ajbmeb-3149	182	3	с	с	NOUN
ajbmeb-3149	182	4	.	.	PROPN
ajbmeb-3149	182	5	10	10	NUM
ajbmeb-3149	182	6	.	.	PUNCT
ajbmeb-3149	183	1	шарков	шарков	PROPN
ajbmeb-3149	183	2	ф.и	ф.и	PROPN
ajbmeb-3149	183	3	.	.	PROPN
ajbmeb-3149	183	4	константы	константы	PROPN
ajbmeb-3149	183	5	гудвилла	гудвилла	PROPN
ajbmeb-3149	183	6	:	:	PUNCT
ajbmeb-3149	183	7	стиль	стиль	NOUN
ajbmeb-3149	183	8	,	,	PUNCT
ajbmeb-3149	183	9	паблисити	паблисити	ADJ
ajbmeb-3149	183	10	,	,	PUNCT
ajbmeb-3149	183	11	репутация	репутация	PROPN
ajbmeb-3149	183	12	,	,	PUNCT
ajbmeb-3149	183	13	имидж	имидж	NOUN
ajbmeb-3149	183	14	и	и	PROPN
ajbmeb-3149	183	15	бренд	бренд	NOUN
ajbmeb-3149	183	16	фирмы	фирмы	VERB
ajbmeb-3149	183	17	:	:	PUNCT
ajbmeb-3149	183	18	учебное	учебное	NOUN
ajbmeb-3149	183	19	пособие	пособие	NOUN
ajbmeb-3149	183	20	/	/	SYM
ajbmeb-3149	183	21	ф.и	ф.и	PROPN
ajbmeb-3149	183	22	.	.	PUNCT
ajbmeb-3149	183	23	шарков	шарков	PROPN
ajbmeb-3149	183	24	.	.	PUNCT
ajbmeb-3149	184	1	–	–	PUNCT
ajbmeb-3149	184	2	2	2	NUM
ajbmeb-3149	184	3	-	-	PUNCT
ajbmeb-3149	184	4	е	е	NOUN
ajbmeb-3149	184	5	изд	изд	NOUN
ajbmeb-3149	184	6	.	.	PUNCT
ajbmeb-3149	184	7	–	–	PUNCT
ajbmeb-3149	185	1	м	м	X
ajbmeb-3149	185	2	.	.	PUNCT
ajbmeb-3149	185	3	:	:	PUNCT
ajbmeb-3149	186	1	издательскоторговая	издательскоторговая	NOUN
ajbmeb-3149	186	2	корпорация	корпорация	ADV
ajbmeb-3149	186	3	«	«	PUNCT
ajbmeb-3149	186	4	дашков	дашков	PROPN
ajbmeb-3149	186	5	и	и	PROPN
ajbmeb-3149	186	6	к	к	ADP
ajbmeb-3149	186	7	»	»	NOUN
ajbmeb-3149	186	8	,	,	PUNCT
ajbmeb-3149	186	9	2012	2012	NUM
ajbmeb-3149	186	10	.	.	PUNCT
ajbmeb-3149	187	1	–	–	PUNCT
ajbmeb-3149	187	2	272	272	NUM
ajbmeb-3149	187	3	с	с	NOUN
ajbmeb-3149	187	4	.	.	PUNCT