Which of the following accounts is only created as the result of acquiring a controlling interest in another company?

Question

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Goodwill is only created when a company acquires a controlling interest in another company. Goodwill is the amount paid above the fair market value of the acquired company's net assets, and represents the value of the acquired company's reputation, customer base, and other intangible assets. Acquisition revenue and expense are not accounts, and patents can be created outside of acquiring a controlling interest in another company.

Which of the Following Accounts Is Only Created as the Result