Commercial Goodwill: Its History, Value, And Treatment In Accounts is a book written by Percy Dewe Leake and first published in 1921. The book provides a comprehensive overview of the concept of commercial goodwill, which refers to the intangible value of a business that is not reflected in its tangible assets. Leake explores the history of commercial goodwill, tracing its origins back to the early days of commerce and examining its evolution over...