If a company does not have any acquisitions for a certain year, but has a goodwill amount of, say $2 million for the purpose of this example, what

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If a company does not have any acquisitions for a certain year, but has a goodwill amount of, say $2 million for the purpose of this example, what would that company need to report in their financial statements? In terms of transactions and accounts (journal entry). Would the credit be to goodwill, and the debit be to cash? From leftover acquisitions from the previous years?

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