Concept:Goodwill is an intangible asset, so the periodic reduction in its value is known as amortization.
Explanation:Depreciation applies to tangible fixed assets like machinery and buildings.
Depletion applies to natural resources such as oil, coal, or timber.
Amortization applies to intangible assets, including goodwill.
Appreciation means an increase in value, not a reduction.
Therefore, the reduction in the value of goodwill is amortization.
Answer:A. amortization