# Practice goodwill

**Practice goodwill:** Practice goodwill is the portion of a dental practice’s value attributable to intangible assets, such as patient relationships, reputation, location and staff, above the value of its tangible assets.

Practice goodwill is the portion of a dental practice’s value attributable to intangible assets, such as patient relationships, reputation, location and staff, above the value of its tangible assets.

Goodwill usually makes up most of a practice’s price in an asset purchase, and it depends on patients staying after the sale, which is why buyers look closely at active patients and the seller’s work-back. Buyers protect goodwill with a non-compete and transition terms.

Source: DDSIntel glossary, https://ddsintel.com/glossary/goodwill

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