Good will is asset which we can't see or touch
Good will is a thing without physical existence which cannot be touched and felt but we can measured ,bought and sold
Yes goodwill is a intangible assets because it can't see , touched and according to the AS(accounting standard)
Goodwill is an intengible asset because goodwill means reputation of firm and reputation is only fell not a touch and see
Bcoz we can't see or we can't feel the Goodwill so Goodwill is included in intangible assets.