Goodwill Animals Goodwill is worth nothing unless it has power to attract customers. Goodwill only has value if it helps to grow and retain customers and sales. Dan explains that goodwill in a small business is driven by the kind of customers a business attracts. He likes to illustrate the four main groups of customers in zoological terms - as dogs, cats, rats and rabbits. These animals represent the personal preferences and characteristics of the customers who patronise any small business.
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