If you're not familiar with Goodwill, it is used to account for amounts paid over and above the book value of what was purchased. So if Coke bought Pepsi for 3

If you're not familiar with Goodwill, it is used to account for amounts paid over and above the book value of what was purchased. So if Coke bought Pepsi for 300 million, and Pepsi had a book value of 100 million in Pepsi's internal accounting, Coke would show 200 million in goodwill on it's books, IIRC.