Match the goodwill valuation method with its calculation basis:
| Column A | Descriptions | ||
| 1 | Average Profits Method | A | Value based on expected excess earnings multiplied by a number of years’ purchase |
| 2 | Super Profits Method (using purchase of years) | B | Value calculated by deducting the actual firm’s capital from the capitalized value of average profits |
| 3 | Capitalisation of Average Profits Method | C | Value based on the aggregate of past profits over a period, multiplied by a number of years’ purchase |
| 4 | Capitalisation of Super Profits Method | D | Value equivalent to the capitalized value of super profits |
1
1-C, 2-A, 3-B, 4-D
2
1-A, 2-C, 3-D, 4-B
3
1-C, 2-D, 3-A, 4-B
4
1-B, 2-A, 3-C, 4-D