[Solved] Why is it difficult to view low-surface-brightness objects, such as the Andromeda Galaxy, with the naked eye? Does the view improve with the use of a telescope? What is needed to get a bright, clear view of the Andromeda Galaxy, as commonly seen in pictures? Goodwill: An intangible asset that arises when a company acquires another company for a price higher than the fair value of its net tangible and identifiable intangible assets. Expense: Economic costs that a business incurs through its operations to earn revenue, which are recorded on the income statement. Construction Loan: A short-term loan used to finance the building of a property or real estate project. Goodwill: An intangible asset that arises when a business is acquired for more than the fair value of its net identifiable assets, representing the premium paid for the company’s reputation, brand, or other unique qualities.