Valuation of goodwill

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Across
  1. 2. total of capital employed in the business. (7 letters)
  2. 4. normal rate of return on capital employed. (3 letters)
  3. 5. The period over which super profits are expected to continue. (4 letters)
  4. 7. factor that can influence goodwill, representing customer loyalty. (10 letters)
  5. 9. The value of a business as a going concern, minus the fair value of its identifiable net assets. (8 letters)
Down
  1. 1. A method of valuing goodwill based on the extra profits earned by a business. (5 letters)
  2. 3. method where goodwill is calculated as a multiple of the average profits of the business. (9 letters)
  3. 6. intangible asset arising from factors such as reputation, location, and customer loyalty.
  4. 8. Another name for excess profits. (5 letters)