O world.  While "good will" does show up on the balance sheet, that's only 
there because the accountants couldn't figure out what other bucket to put it 
in, and the management certainly doesn't concern themselves much about 
increasing it.

Thats not entirely fair - some companies work very hard at that. Normally
just before going public or when threatened by takeover...

Neither I suspect IBM concerns 8)

Alan

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