In Smith, Keller & Assocs. v. Dorr & Assocs., 875 P.2d 1258 (Wyo. 1994) four accountants had created a professional partnership. When the partnership dissolved, arguments arose over the value of the departing accountants' shares of the partnership. In dealing with the question of whether to include goodwill in the valuation of the partnership, the Wyoming Supreme Court noted in a footnote: "Goodwill represents an intangible asset that refers to the ability of a professional firm to attract clients as a result of the firm's name, reputation, location, managerial skill, and technological resources. . . . The accepted rule has recognized that professional partnerships do not have a goodwill asset." Id. at 1265 n.5.