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McDonald's has franchises but each business owner is still required to uphold global policies or risk losing their franchise. Goodwill is run independently on a regionally basis which is very much like the franchise analogy. Each region has their own pricing policies, return policies, hiring practises, etc.
Goodwill. Goodwill represents the difference between the price paid by one firm to purchase another corporation in excess of the book value of the acquired company. Assume, for instance, that firm A agrees to buy firm B at a price of $10 million. However, the total shareholder equity of firm B equals only $7 million.