The dominant approach to accounting for goodwill in the United States is the

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In the United States, goodwill is typically set up as an asset not subject to amortization. This means that the value of goodwill is not systematically reduced over time, but may be impaired and written down if its value is considered to have decreased. This approach reflects the view that goodwill represents the long-term value of a business's brand, customer relationships, and other intangible assets that are not easily quantifiable or measurable. The other options of immediate write-off to reserves or income or setup as an asset subject to amortization are not commonly used for goodwill accounting in the US.

The Dominant Approach to Accounting for Goodwill in the United