Accumulated Goodwill Amortization and Unrecorded Goodwill – NOPAT Adjustment

The second historical goodwill adjustment we make to invested capital deals with accumulated goodwill amortization. Accumulated goodwill amortization is the gross amount of goodwill amortization that has been expensed over a company’s lifetime. Prior to the introduction of SFAS 142 in 2001, goodwill was amortized using straight-line depreciation. After SFAS 142, the system of goodwill impairment is used to value intangible assets and reduce their value via an annual test. Although goodwill amortization no longer takes place and the accumulated amount no longer changes, we add back accumulated goodwill amortization prior to SFAS 142 to a company’s invested capital calculation.


https://www.newconstructs.com/accumulated-goodwill-amortizat...
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Accumulated depreciation
Accumulated depreciation is the total depreciation for a fixed asset that has been charged to expense since that asset was acquired and made available for use. The accumulated depreciation account is an asset account with a credit balance (also known as a contra asset account); this means that it appears on the balance sheet as a reduction from the gross amount of fixed assets reported.
https://www.accountingtools.com/articles/what-is-accumulated...
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https://pl.bab.la/slownik/angielski-polski/accumulated-depre...

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Note added at 1 hr (2018-08-17 11:31:32 GMT)
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Accumulated Depreciation
What is 'Accumulated Depreciation'
Accumulated depreciation is the cumulative depreciation of an asset up to a single point in its life. An asset's carrying value on the balance sheet is the difference between its purchase price and accumulated depreciation. A company buys and holds an asset on the balance sheet until the salvage value matches the carrying value.
https://www.investopedia.com/terms/a/accumulated-depreciatio...