sentences:  Goodwill does not include identifiable assets that are capable of being separated or divided from the entity and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract, identifiable asset, or liability regardless of whether the entity intends to do so.Goodwill also does not include contractual or other legal rights regardless of whether those are transferable or separable from the entity or other rights and obligations.Goodwill is also only acquired through an acquisition; it cannot be self-created.