Question: Joe Gilmore and Farnell, are related to which entity?
Sentence (from "Goodwill (accounting)"): Goodwill does not include identifiable assets that are capable of being separated or divided from the entity and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract, identifiable asset, or liability regardless of whether the entity intends to do so.
Relevant evidence: No