To the extent that negative goodwill does not relate to expectations of future losses and expenses that have been identified in the acquirer's plan for the acquisition and can be measured reliably, negative goodwill is a gain which is recognised as income when the future economic benefits embodied in the identifiable depreciable/amortisable assets acquired are consumed.
Kolikor se slabo ime ne nanaša na pričakovanja prihodnjih izgub in odhodkov, ki se razpoznajo v prevzemnikovem načrtu prevzema in se lahko zanesljivo izmerijo, je slabo ime dobiček, ki se pripozna kot prihodek, ko se porabijo prihodnje gospodarske koristi, povezane s pridobljenimi razpoznavnimi amortizirljivimi sredstvi.