The value that has been paid for a company that exceeds the value of its net tangible assets is known as goodwill.

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Goodwill is the amount paid for a company that exceeds the value of its net tangible assets, such as property, equipment, and investments. This excess value is often attributed to intangible assets, such as brand reputation, customer relationships, and intellectual property. Goodwill is listed as an asset on a company's balance sheet and can arise through mergers, acquisitions, or the purchase of a business.

The Value That Has Been Paid for a Company That