However, the accounting concept of conservatism suggests that goodwill usually should be amortized over a much shorter period. For this reason, many companies amortize purchased goodwill over periods of 10 or 2 years.

• 然而,会计的稳健性原则建议商誉一般最好在更短的时间内摊销完毕。由于这个原因,很多公司将购并产生的商誉在10或2年内摊销。