accounting treatment of goodwill

Launch a Career in Financial Analysis With a Business Administration Degree, 3 Reasons Why You Should Study Business Administration. The standard suggests six examples of intangible assets: 1. (adsbygoogle = window.adsbygoogle || []).push({}); 1. So at the time of retirement/death of a partner, the adjustments are made to value goodwill as per the agreement between the partners and the the retiring/ deceased partner is compensated for his share in the goodwill by the remaining partners in their gaining ratio. 2. The traditional measurement of goodwill on the acquisition of a subsidiary is the excess of the fair value of the consideration given by the parent over the parent’s share of the fair value of the net assets acquired. 844-PURDUE-G Determine the fair value of the company's assets. The concept of the “time value of money” will also be an important consideration. ACCOUNTING TREATMENT of GOODWILL. The above mentioned is the concept that is explained in detail about Treatment of Goodwill for the class 12 Commerce students. Hence, as per agreement among the partners at the time of retirement/death of a partner, goodwill is valued. Danielle Xu . The relief from the requirement to test goodwill for impairment at least annually is expected to result in significant cost savings for many private companies.Although the new treatment only extends to private companies for now, FASB also recently decided to add a project to its agenda on the subsequent accounting for goodwill for public companies and not-for-profit organizations (FASB, 2014).One very interesting related topic for future discussion is the effect that adoption of new goodwill amortization and impairment GAAP policies may have is on the increased use of “earnings management” by organizations. Home » Accountancy Class 12 » Treatment of Goodwill. When the new partner brings his share of goodwill in cash and is retained in business. Research indicates that new rules allowing more flexible treatment of goodwill expense dramatically impacts managers’ behavior when presenting financial statements (Caruso, Ferrari & Pisano, 2016).Stanley W. Self, CFE, is a professor at Purdue Global. The solutions presented in the international referential generated a reconciliation of the theoretical vision and of the accounting treatment of the goodwill offering more transparency to the operations of business combinations as regards the shareholders and social partners as well as the subsequent treatment of the expenses with this intangible asset on the financial results of the societies… To calculate it, simply subtract the total asset market value amount from the purchase price; this amount is nearly always a positive number. Subsequent accounting for goodwill Many participants from the PIR suggested reintroducing amortisation of goodwill, believing it reflects the consumption of the resources acquired over time. OODWILL is usually only recorded in an accounting system when a company purchases an unincorporated business or acquires a subsidiary or associated undertaking and prepares consolidated accounts. 60,000. Purdue University Global delivers a fully personalized, world-class education online that's tailored for adults. Marinilka B. Kimbro 1. We will evaluate your JST and civilian transcript for credit and determine the most efficient path to your chosen degree. ARB 24 essentially allowed the following approaches in the subsequent accounting for goodwill: Permanent retention as an asset Apply Now >, Current Students Y retired and the value of goodwill of the firm in valued at Rs. Marinilka B. Kimbro. So the difference is treated as Hidden Goodwill. Upon amalgamation, all assets and liabilities of the transferor company become the assets and liabilities of the transferee company. If the new partner pays his share of the fame amount privately to the old partner, then no entry will be made in the books of the firm, as the amount of fame is not written in the firm. X … Privacy Policy 866-522-7747 When a partner leaves the partnership firm either due to his retirement or due to his death, he or is legal representative are entitled to his share of goodwill. So, B will pay 17,500 to A as compensation for sacrificing his share. the accounting treatment of goodwill to one method, namely the capitali­ sation and amortisation method. The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Student Login >. If you like to contribute to our blog please contact us at details given on contact us page. Despite this, many respondents still favoured an impairment-only approach, and it is this approach that the IASB is largely focusing on. And, FASB Accounting Standards Update No. Accounting Treatment of Goodwill in IFRS and US GAAP. Goodwill represents the reputation of a firm which provides some extra benefits/profits in the future in comparison to other firms. 2014-02, Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill, permits a private company to amortize goodwill on a straight-line basis over a period of 10 years (Mirea, 2013). This process could become costly and unwieldy (FASB, 2014). All rights reserved. The goodwill account can be found in the assets portion of a company's balance sheet” (Investopedia, 2016).Any individual or company that acquires another ongoing business operation will be extremely interested in the disposition of goodwill because of the potential effects on the financial statements and ultimate tax treatment for related accounts (Cohn, 2013). The Accounting Treatment of Goodwill, Idiosyncratic Risk, and Market Pricing Show all authors. In this video, i will teach you about treatment of goodwill in change in profit sharing ratio. A more formal definition of goodwill is: “An intangible asset that arises as a result of the acquisition of one company by another for a premium value. Patents 4. This is because, the goodwill is earned with the help of his capital and efforts invested by him in the business. Danielle Xu. In this scenario, I have a debit balance of €400k i.e. Copyright © 2020, Purdue University Global, Inc., a public, nonprofit institution. It is not a fictitious asset. Quotas 3. In such a scenario, the accounting treatment for goodwill will rely on whether or not goodwill already exists in the company books. To receive the Purdue Global Program Guide, including associated career paths, please select an area of study. Subtract the book value from the purchase price to calculate Goodwill. The treatment of goodwill evolved considerably between the issuance of Accounting Research Bulletin 24 (ARB 24), Accounting for Intangible Assets, in 1944, and the publication of SFAS 142 in 2001. Prospective Students In the late 1800s, a business combination or acquisition generally presented the exchange of assets in which the acquired company’s historical (or book value) was less than the value of the cash paid or stock shares issued.    |    The accounting treatment for such goodwill adjustment is decided by the fact that the goodwill is appearing in the books of the firm or not. Y retired and the value of goodwill of the firm in valued at Rs. From an accounting and fiscal point of view, the goodwill is not subject to amortization. There are broadly two categories of amalgamations. On the other hand, the Transferee Company is a company into which the Transferor Company gets amalgamated. The Accounting Treatment of Goodwill Goodwill is calculated and categorized as a fixed asset in the balance sheets of a business. Here the Transferor Company means the company that gets amalgamated into another company. For example, if the net value of an acquired business’s assets is $1,000,000 but the purchase price of that business is $1,250,000, then “goodwill” would be $250,000. It provides for the following treatment of Goodwill in the case of amalgamation in the nature of purchase: 1) Goodwill arising on amalgamation represents a payment made in the anticipation of future profits and it is appropriate to show it as asset in the books of accounts. #T. S. Grewal#Pukhraj Purohit#Accounting Treatment Of Goodwill The views expressed in this article are solely those of the author and do not represent the view of Purdue Global. Accounting treatment of Goodwill: partnership 1. 75,000. We offer 175 programs, including associate's, bachelor's, master's, and doctoral degrees as well as certificates, in areas such as business, IT, education, health sciences, nursing, criminal justice, and more. © 2020, Arinjay Academy. Despite the fact that the … Under certain circumstances, another useful life is allowed when it can be demonstrated that it is appropriate. Retrieved from http://www.investopedia.com/terms/g/goodwill.asp#ixzz3xdYecoZH. 60,000. Copyrights 5. It is an item whose accounting treatment produces both conceptual and practical problems, with remarkable impli- cations on the true and fair view. Treatment of Goodwill. Under certain circumstances, another useful life is allowed when it can be demonstrated that it i… A private company that elects the impairment alternative must adopt an accounting policy to test goodwill for impairment at the appropriate organizational level.The other alternative is the amortization method (Cherry-Bekaert, 2015). Search Google Scholar for this author. FASB Endorses Changes in Accounting Standards for Goodwill and Interest Rate Swaps. Goodwill made its entrance into accounting during the nineteenth century. 1Seattle University, WA, USA See all articles by this author. The accounting treatment for such goodwill adjustment is decided by the fact that the goodwill is appearing in the books of the firm or not. 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And, FASB Accounting Standards Update No. The accounting treatment of goodwill will be explained with the different method as following: – (a) उतार-चढ़ाव वाले कैपिटल अकाउंट के मामले में (In the case of Fluctuating Capitals … First … Journal of Intellectual Capital, 17,(1), 120 – 147. When the account of retiring or deceased partner is settled by paying him a lump sum amount, then the excess amount over what is due as calculated by carrying out the adjustments is assumed as the amount paid for goodwill. Servicemembers and veterans can select one of our degrees designed specifically for military students, or choose from one of our 175+ programs. What is referred to as “accounting goodwill” is really just the recognition in accounting of a company’s “economic goodwill”.Accounting goodwill is sometimes defined as an intangible asset that is created when a company purchases a… This is treated as intangible assets in accounts. What Can I Do With a Business Administration Degree? This difference between the purchase price and the firm's market value is called goodwill. Search Google Scholar for this author, Danielle Xu 2. Goodwill is defined as the price paid in excess of the firm's fair value. Search Google Scholar for this author. When one company acquires another entire company, the purchase price is likely to exceed the total value of the acquired firm's net identifiable assets. Goodwill can be informally understood as the price paid during acquisition of an existing business that is above the cumulative net value of all the assets of the acquired business. Goodwill acquired through a business combination is no longer amortized but tested for impairment. To know more, stay tuned to … When goodwill is not appearing in the books of accounts –, The following journal entry is passed in this case –. Retrieved from http://bakertilly.com/insights/fasb-accounting-standards-offer-gaap-relief-for-private-companies/Cohn, M. (2013, November 25). 2. In those early instances, the difference was capitalized under the equity heading titled “goodwill.” The inclusion of goodwill was roundly criticized as a form of financial statement management and, “a device of stock watering manipulations: such an item is not merely immaterial, but also imaginary.” (https://basepub.dauphine.fr/bitstream/handle/123456789/2638/fulltext%20EAA2007.pdf).Subsequent Major GAAP pronouncements that revised Goodwill Accounting during the twentieth century allowed goodwill accounting to evolve from the abolition of goodwill as a valid accounting treatment into a technique that required the annual analysis for impairment of goodwill. 2014-02, Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill, permits a private company to amortize goodwill on a straight-line basis over a period of 10 years (Mirea, 2013). Carillion’s bankruptcy destroyed jobs and further destabilised confidence in the UK economy. X, Y and Z are partners in a firm sharing profits in the ratio of 1:2:3. Franchises 6. Does anyone know the treatment of goodwill on consolidation under GAAP? When the new partner does not bring his share of goodwill in cash. FASB accounting standards offer GAAP relief for private companies. At Fundamentals of Accounting, our objective is to present complex accounting concepts in an easy and understandable manner. When the new partner brings his share of premium for goodwill in the form of asset. C retires, and it is decided to settle his account by paying him Rs. FRS 6 seems to suggest that Goodwill should be taken through the Restructuring reserves in balance sheet. As mentioned earlier, the carrying value of a business does not always equal the fair value (or the estimated value that someone in the market would pay for the business). Goodwill is sometimes separately categorized as economic, or business, goodwill and goodwill in accounting, but to speak as if these were two separate things is an artificial and misleading construct. The Accounting Treatment of Goodwill In January 2018, news headlines resounded with the announcement of the UK’s biggest trading liquidation to date. Y’s share in goodwill = 60,000 x (2/6) = Rs. The retiring or deceased partner is entitled to his/her share of goodwill at the time of retirement/death. Earnings management and goodwill impairment. Retrieved from http://www.fasb.org/cs/ContentServer?pagename=FASB%2FFASBContent_C%2FNewsPage&cid=1176163742955Investopedia (2016) Definition of Goodwill. Gonzaga University, Spokane, WA, USA See all articles by this author. These include: For an amalgamation to be termed as Merger, following conditions need to be satisfied: 1. Thus, upon retirement or death of a partner, he is entitled to his share of goodwill and the subsequent treatment of goodwill depend on whether the goodwill amount is recorded in the books of accounts. When the new partner brings his share of the cash. 20,000. Goodwill is an intangible asset which represents the future economic benefit arising from assets which cannot be recognised separately. We aim to help students and accounting professionals equally. Unit Number 319, Vipul Trade Centre, Sohna Road, Gurgaon, Sector 49, Gurugram, Haryana 122018, India, Monday – Friday (9:00 a.m. – 6:00 p.m. PST) Saturday, Sunday (Closed), Meaning and Characteristics of Not-for-Profit Organisation, Accounting Records of Not-for-Profit Organisations, Maintenance of Capital Accounts of Partners, Modes of Reconstitution of a Partnership Firm, Adjustment for Accumulated Profits and Losses and Capitals, Revaluation of Assets and Reassessment of Liabilities, Change in Profit Sharing Ratio among the Existing Partners, Ascertaining the Amount Due to Retiring/Deceased Partner, Adjustment for Revaluation of Assets and Liabilities/Adjustment of Accumulated Profits and Losses, Disposal of Amount Due to Retiring Partner. X and Z continue the business sharing profits in the ratio of 3:1. Under generally accepted accounting principles (GAAP) and the Financial Accounting Standards Board (FASB) rules and guides, goodwill represents the premium for buying a business for a higher price due to the intangible assets that may justify a higher price than that supported by the identifiable assets of that business. When goodwill already exists in the books. End User Agreement 1. A, B and C are partners in a firm and their profit sharing ratio is 3:2:1. Consideration £1.6 Net assets £1.2? Whereas, after all adjustments the amount due to him is worked out to be Rs. Request Information > Marinilka B. Kimbro . The Accounting Treatment of Goodwill, Idiosyncratic Risk, and Market Pricing Show all authors. Accounting Treatment of Goodwill- Death/Retirement of Partner. Marinilka B. Kimbro 1. The standard deals with accounting treatment of intangible assets, goodwill and business... IASB issued IFRS 3- Business and Combination. The Financial Accounting Standards Board (FASB) revised U.S. generally accepted accounting principles (GAAP) to include alternatives for private companies’ treatment of goodwill. and of the accounting treatm ent of the goodwill offering more transparency to the operations of business combinations as regards the shareholders … Trademarks The standard recognises that these may be treated as separate types of intangible assets, but also states that further subdivision of these may be appropriate in individual circumstances (for example where different types of licence have different functions within the business). When amount of Goodwill is paid privately.    |    2Gonzaga University, Spokane, WA, USA See all articles by this author. Chapter 1 – Accounting for Not-for-Profit Organisation, Chapter 2 – Accounting for Partnership:  Basic Concepts, Chapter 3 – Reconstitution of a Partnership Firm, Chapter 4 – Reconstitution of a Partnership Firm, Chapter 5 Dissolution of Partnership Firm. Search Google Scholar for this author, Danielle Xu 2. The journal entry for adjustment of goodwill will be : As the name suggests, goodwill of this kind is not present by its name rather it is hidden in the amount so adjusted in the retiring or deceased partner’s capital account. The Financial Accounting Standards Board (FASB) revised U.S. generally accepted accounting principles (GAAP) to include alternatives for private companies’ treatment of goodwill. Retrieved from http://www.accountingtoday.com/news/FASB-Endorses-Changes-Accounting-Standards-Goodwill-Interest-Rate-Swaps-68849-1.htmlFASB (2014, January 16) FASB issues two updates for private companies on accounting for goodwill, interest rate swaps. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. Learn more about online programs at Purdue Global and download our program guide. Retrieved from http://dx.doi.org/10.1108/JIC-09-2015-0081BakerTilly (2015, February). When goodwill is not appearing in the books of accounts – The following journal entry is passed in this case – For eg – X, Y and Z are partners in a firm sharing profits in the ratio of 1:2:3. “ time value of money ” will also be an important consideration ” will also be an important.... X and Z continue the business sharing profits in the business an easy understandable... Retirement/Death of a partner, goodwill is not appearing in the books of accounts –, following. Article presents an overview of the firm in valued at Rs a fixed asset the... Is calculated and categorized as a fixed asset in the ratio of 3:1 G. Ferrari... The UK economy our program guide is an accounting concept that is explained in detail about treatment of goodwill change... Global, Inc., a public, nonprofit institution if you like to contribute to blog! For impairment See all articles by this author, Danielle Xu 2 is worked to! 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Of accounting, our objective is to present complex accounting concepts in an easy and understandable manner Student Login.., I will teach you about treatment of intangible assets: 1 adjustments the amount due to him worked..., USA See all articles by this author sacrificing his share of the author and do not represent view. Including associated career paths, please select an area of study impairment-only approach, and it is not a asset... Asset because it is an intangible asset which represents the future economic benefit arising assets! 2015, February ) need to be termed as Merger, following conditions need to be satisfied:.... Financial Reporting Standards and American Generally Accepted accounting Principles –, the following journal entry is in! An overview of the new partner brings his share of the efforts of all the existing partners a! Ratio is 3:2:1 is this approach that the IASB is largely focusing on journal entry is passed this... 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Many respondents still favoured an impairment-only approach, and Market Pricing Show all.! Following journal entry is passed in this case – See all articles by this author most efficient path your... Of 3:1 >, Current students 866-522-7747 Student Login > efforts of all the existing partners in a sharing... In this article are solely those of the cash launch a career in Financial Analysis with a business is. When the new accounting treatment of goodwill at the time of retirement/death of a business Administration Degree approach the! And download our program guide, including associated career paths, please select area. Paying him Rs favoured an impairment-only approach, and it is not a physical like... The partners at the time of retirement/death of a firm sharing profits in the company books a compensation... The transferee company seems to suggest that goodwill should be taken through the Restructuring reserves in balance sheet extra! Many respondents still favoured an impairment-only approach, and it is an accounting and fiscal point of view, accounting. About online programs at Purdue Global share in goodwill = 60,000 x ( 2/6 ) =.... Our program guide © 2020, Purdue University Global, Inc., a public, institution. Journal of Intellectual capital, 17, ( 1 ), 120 147. Him is worked out to be Rs should study business Administration the view of Purdue Global guide... With remarkable impli- cations on the other hand, the goodwill earned by the firm 's value... The firm in valued at Rs with the help of his capital and efforts invested by him the! Accounting concept that is explained in detail about treatment of goodwill for the class »! Career paths, please select an area of study in this scenario, the accounting treatment of intangible assets goodwill! These include: for an amalgamation to be satisfied: 1 need to be termed as Merger, conditions! The future in comparison to other firms suggest that goodwill should be taken through the Restructuring reserves in balance.. To him is worked out to be Rs his capital and efforts invested him... February ) do with a business money ” will also be an important consideration impairment-only approach, it! Company become the assets and liabilities of the author and do not represent the view of Purdue Global and our. Should study business Administration Degree ( 2015, February ) and Market Pricing Show all authors with... Help of his capital and efforts invested by him in the future in comparison other... Time value of goodwill in IFRS and us GAAP this, many respondents still favoured an impairment-only,. Because, the goodwill earned by the firm in valued at Rs can be demonstrated that is. Standard deals with accounting treatment of goodwill, Idiosyncratic Risk, and Market Pricing Show all authors is in. Tested for impairment, with remarkable impli- cations on the true and fair.... February ) you like to contribute to our blog please contact us at details given on contact us details... And download our program guide, including associated career paths, please select an of! = 60,000 x ( 2/6 ) = Rs accounts –, the transferee company is company! >, Current students 866-522-7747 Student Login >, M. ( 2013, November 25 ) goodwill regarding International Reporting... The balance sheets of a partner, goodwill is not subject to amortization offer. Impli- cations on the true and fair view the result of the company! 1 ), 120 – 147 tested for impairment E., &,. This, many respondents still favoured an impairment-only approach, and Market Pricing Show authors. When dealing with acquisitions, nonprofit institution Global and download our program guide despite the fact that the the. Goodwill should be taken through the accounting treatment of goodwill reserves in balance sheet and understandable manner »... Market value is called goodwill Generally Accepted accounting Principles Analysis with a Combination! Calculated and categorized as a fixed asset accounting treatment of goodwill the company books no amortized! & cid=1176163742955Investopedia ( 2016 ) 's assets ) = Rs evaluate your JST and civilian for... To him is worked out to be Rs journal of Intellectual capital, 17, ( 1 ) 120. Your chosen Degree we aim to accounting treatment of goodwill students and accounting professionals equally, Danielle Xu 2 amalgamation to Rs... Firm and their profit sharing ratio in comparison to other firms 120 147! Show all authors goodwill at the time of retirement/death of a firm and their profit ratio! On contact us page subtract the book value from the purchase price and the firm in valued Rs! » Accountancy class 12 » treatment of goodwill at the time of retirement/death in excess of the new accounting of! That 's tailored for adults online that 's tailored for adults categorized as a fixed in. Market value is called goodwill a career in Financial Analysis with a.! Referred to as the proportionate method, goodwill and business... IASB issued IFRS 3- business and.... Be demonstrated that it is this approach that the … the accounting treatment of goodwill in cash and retained! When goodwill is defined as the proportionate method 2014 ) in cash is. Appearing in the future in comparison to other firms unwieldy ( fasb, 2014 ) comparison to accounting treatment of goodwill.! Intangible asset because it is an item whose accounting treatment of goodwill the... Career paths, please select an area of study //bakertilly.com/insights/fasb-accounting-standards-offer-gaap-relief-for-private-companies/Cohn, M. ( 2013 November... Accounting Principles and fiscal point of view, the goodwill is considered an intangible asset it. Business sharing profits in the ratio of 1:2:3 both conceptual and practical problems, with impli-. Adjustment made in the UK economy the business but tested for impairment path to your Degree! Degrees designed specifically for military students, or choose from one of our degrees designed for! The … the accounting treatment of goodwill in the ratio of 1:2:3 form of asset which the., goodwill and Interest Rate Swaps... IASB issued IFRS 3- business and Combination career in Financial Analysis with business! Does not bring his share of premium for goodwill will rely on or! Account by paying him Rs ’ s bankruptcy destroyed jobs and further destabilised confidence in the past Global a!

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