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Technology Stocks : Intel Corporation (INTC) -- Ignore unavailable to you. Want to Upgrade?

To: wanna_bmw who wrote (150035)	11/28/2001 2:49:21 AM
From: AK2004	Read Replies (1) \| Respond to of 186894

bmw <edited> I have started reading from: Message 16707761 so you can see my confusion. :-)) I just looked at few prior posts between you and Dan. I believe Dan refers to the similarities between dac ( deferred acquisition Expense ) and goodwill. Both are designed to depreciate original cost over some period in the future. Both are considered as assets that do not exist anywhere but on the books. DAC is offsetting actual expense and goodwill is offsetting premium over "accounting fair value". Obviously since the purchaser paid above "accounting fair value" then purchaser paid for something else that was of interest (value added). Regardless of what intel paid for Dan's point about goodwill have some validity Regards -Albert ps but with dac it is a more clear cut - dac is offseting expense so without that "positive" asset the value of the business would be higher. goodwill may actually carry some value that can not be measured by gaap