Layla approaches you and asks specifically about increasing the amount of goodwill on SSE's balance sheet, adding, "We've got great locations that our customers can access easily, an exceptional management team, and virtually no more competition! That's got to be worth something! So, can we increase the value of our goodwill?" In your written answer to Layla, in response to her question, be sure to include: The definition of the term 'goodwill' How it is commonly used in accounting, the types of intangibles it summarizes the limitations of recording goodwill, if any, and any potential risks in overstating goodwill for SSE and the implications on the financial reliability of SSE's financial statements.