Thanks George - I have set up the goodwill as $100,000 and will amortize until they change anything.  Aparently, the buyer will not get the help he thought he would and thinks he should have paid $80,000 not $100,000.  If he succeeds and only has to pay the remaining $30,000 instead of $50,000 how would I handle on a future tax return because amortizing the full $100,000 would be taking too much amortization expense, wouldn't it?