Goodwill is distinguished from other intangible assets due to which of the following characteristic?

A) monetary nature.
B) physical substance.
C) identifiability.
D) separability.

Goodwill

An intangible asset that represents the excess value of a company over its net asset value, often arising from factors such as reputation, brand, or customer loyalty.

Intangible Assets

Assets that do not have physical substance but are identifiable non-monetary assets without physical substance, used in the production or supply of goods or services, for rental to others, or for administrative purposes.

Identifiability

The capability to recognize, define, or distinguish assets and liabilities within a transaction or set of financial data.