# A B C D E F G H I J K L M N O P Q R S T U V W

Goodwill

“An asset, intangible in form, which is an element responsible for profits in a business. It has also been defined as, in its broadest sense, reputation.” Wisner v. Wisner, 129 Ariz. 333, 337, 631 P.2d 115, 119 (App. 1981). It’s the idea that when a business has been operating for a while, its reputation has value that draws in repeat customers.

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