Super Profit Method is used in the valuation of _____ .

Correct option is C

Correct Answer:
(c) Goodwill

Explanation:

The Super Profit Method is used to calculate the value of Goodwill in a business. This method considers the excess profits earned by the business over the normal expected profits. The formula used is:

$$\text{Goodwill}=\text{Super Profit}\times \text{Number of Years’ Purchase}$$

where Super Profit = Actual Average Profit - Normal Expected Profit.