I thought "goodwill" was routinely assessed and considered in takeovers. It amounts to the goodwill of the customer base, doesn't it? I.e., how many customers a

I thought "goodwill" was routinely assessed and considered in takeovers. It amounts to the goodwill of the customer base, doesn't it? I.e., how many customers are they, how much are they worth, and will the new owner get to keep them?