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What is Goodwill Recognition in Accounting about?

1) The company recognized goodwill of $150 million upon acquiring shares of Interna S.A. 2) The goodwill will be amortized over 5 years at a rate of $30 million per year. 3) In the first year, the amortization was recorded by debiting the goodwill and crediting the amortization account for $30 million.

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