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<entry> <ent_seq>2017340</ent_seq> <k_ele> <keb>のれん代</keb> </k_ele> <k_ele> <keb>暖簾代</keb> </k_ele> <r_ele> <reb>のれんだい</reb> </r_ele> <trans> <trans_det>goodwill</trans_det> <trans_det>intangible assets (part of the acquisition price of a business paid for the name and reputation of the company rather than tangible assets)</trans_det> </trans> </entry>