This seems like a non-story.<p>Lets say a company buys another company for its SAAS product, customers and revenue. GAAP rules state that anything paid above &quot;book value&quot; for the company must be called &quot;good will&quot; and be depreciated. This might have made sense in a world where the value of a company was the equipment it owned and the value in a brand name but doesn&#x27;t make as much sense for a SAAS company. That is why companies are often valued on &quot;EBITDA&quot; - earnings before interest, taxes, depreciation, and amortization