Read following with regard to the methods of valuation of goodwill:
(A) Average Profit Method
(B) Capitalisation of Average Profits
(C) Capitalisation of Normal Profits
(D) Super Profits Method
(E) Capitalisation of Super Profits
Choose the correct answer from the options given below:

Correct option is C

The methods of valuation of goodwill include
(A) Average Profit Method,
(B) Capitalisation of Average Profits,
(D) Super Profits Method,
(E) Capitalisation of Super Profits.
These methods are used to estimate the value of a company's brand, customer base, and other intangible factors.