8. Average profit basis – profits of past few years are averaged and adjusted for any expected change in future on simple average or weighted average basis
9. Super Profit basis – average rate profit earned by the firm is arrived and compared with the normal rate of return on capital employed. If average profit is greater than the normal rate of return then there exists a super profit and goodwill
10. Annuity method – In this method, time value of money is added to the super profit method and goodwill calculated accordingly as per annuity tables