In Accounting Terms,what Is Goodwill

In accounting terms,what is goodwill?

A) the actions a company takes to foster the development of social responsibility
B) the charitable contributions made by a company
C) the excess of the cost of an acquired company over the sum of the fair market values of its identifiable assets less its liabilities
D) the excess of the cost of an acquired company over the sum of the fair market value of its identifiable assets