Abstract
Despite its intangible and ephemeral nature, goodwill, alongside the building, equipment, and fixtures and fittings, is now accepted as one of the four principal elements in the valuation of any established dental practice
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Morley, I. Debating goodwill. Br Dent J 176, 409–410 (1994). https://doi.org/10.1038/sj.bdj.4808464
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DOI: https://doi.org/10.1038/sj.bdj.4808464