The Capitalization of Goodwill, authored by Simpson and Kemper, is a book that was published in 1921. The book discusses the concept of goodwill and how it can be capitalized in accounting. Goodwill is an intangible asset that represents the value of a company's reputation, customer base, and other intangible factors that contribute to its success. The authors explore the different methods of capitalizing goodwill, including the excess profits method and the capitalization of earnings method. They also examine the legal and ethical considerations surrounding the capitalization of goodwill, as well as the impact of inflation on the value of goodwill. The book provides practical examples and case studies to illustrate its points, making it a useful resource for accountants, business owners, and anyone interested in the accounting treatment of goodwill. Overall, The Capitalization of Goodwill is a comprehensive and insightful guide to one of the most important concepts in accounting.This scarce antiquarian book is a facsimile reprint of the old original and may contain some imperfections such as library marks and notations. Because we believe this work is culturally important, we have made it available as part of our commitment for protecting, preserving, and promoting the world's literature in affordable, high quality, modern editions, that are true to their original work.