“Goodwill” means the amount, net of any amortization, recorded on the books of the real estate holding company that represents:

1. (a) The excess of cost over fair value of the company's net assets acquired; or
2. (b) The value ascribed to the excess earning power of the company, determined according to generally accepted accounting principles.

Source. #5300, eff 12-26-91; ss and moved by #6691, eff 2-21-98 (from Rev 801.03), EXPIRED: 2-21-06 New. #8579, eff 3-8-06; ss by #10665, eff 9-9-14; ss by #14071, eff 9-10-24