The Tribune Co., which whether we like it or not owns the L.A. Times among other papers, declared a $4.5 billion loss in its last earnings report. Smack in the middle of that was a $3.8 billion write down that they're euphemistically calling good will.
Not sure how much good will there is in any dealings with the L.A. Times or its parent firm. But the term is generally taken by Wall Street to mean what a company is worth even if there's no cash to back that up.
Good will indeed!