Which of the following accounts is only created as the result of acquiring a controlling interest in another company?

A) Patents
B) Goodwill
C) Acquisition expense
D) Acquisition revenue

Goodwill

An intangible asset representing the excess value paid for a company over its net assets at the time of acquisition, reflecting the company's reputation, brand, and other unquantifiable attributes.

Acquisition Expense

Costs directly associated with acquiring new assets or businesses, including legal fees, due diligence costs, advisory fees, and other related expenses.

Patents

Legal rights granted to inventors, giving them exclusive rights to use, make, sell, or distribute their inventions for a certain period.