Equity Method Goodwill

Equity method goodwill is goodwill generated in an equity method investment. It is not separately identified as goodwill and is merely included as a part of the equity method investment. Equity method goodwill is not amortized or separately tested for impairment; instead it is tested for impairment as part of the equity method investment. See also goodwill (and goodwill impairment) and equity method.