When analysts estimate the value of a company, they look first at the value of its tangible assets, or what it owns. But they also look at its good will, a term that covers the intangible value such as, its reputation, its satisfied clients, and its productive work force — factors that are considered evidence of the corporation's potential to produce strong earnings.

A salable asset of a business, based on its reputation rather than its physical assets.

(accounting) an intangible asset valued according to the advantage or reputation a business has acquired (over and above its tangible assets)

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a disposition to kindness and compassion; benign good will; "the victor's grace in treating the vanquished"

the friendly hope that something will succeed

a cornerstone of future planning

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a will to do good actions because they are good