Goodwill
The intangible value of a business beyond its physical assets—such as its reputation, client base, or brand. In a Florida divorce, goodwill matters when valuing a business owned by one or both spouses. Florida distinguishes 'enterprise goodwill' (value tied to the business itself, which is marital) from 'personal goodwill' (value tied to an individual's skill or reputation, which generally is not divided).
Last updated June 21, 2026
Legal Definition
Intangible business value separate from tangible assets; under Florida case law, enterprise goodwill is a marital asset subject to equitable distribution, while personal (professional) goodwill attributable to an individual is typically excluded.
Example
The forensic accountant separated the dental practice's enterprise goodwill from the dentist's personal goodwill before assigning a value.
Related Statutes
- 61.075
Related Terms
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