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Sale consideration can be in money or money鈥檚 worth. For example, a trader agrees to take over a Wednesday market stall business for cash of 拢3,000. The trader takes over stock valued at 拢2,500, a van valued at 拢1,000 and the liability to pay trade creditors of 拢3,000. Here the total consideration is 拢6,000, (the cash of 拢3,000 and taking over a liability of 拢3,000).

The accountancy treatment is to say that consideration is the amount of cash paid and the fair value of any other consideration given by the acquirer (including an estimate of any contingent consideration expected to be payable in the future) together with the expenses of acquisition. In this example consideration would be simply the cash of 拢3,000. This is then compared to the net assets compare this figure with the net assets acquired to find the value of goodwill. Here the net assets are stock of 拢2,500 and the van, 拢1,000 less the trade liability of 拢3,000, giving a net asset figure of 拢500. As the consideration was 拢3,000 this leaves 拢2,500 for goodwill.