This one page case extends the situation described in the classic case ‘Smoky Valley café’. It conjures up a situation whereby the business is appropriated by one of the two partners. This makes the dis-inherited partner eligible to ask for payment. The instructor may discuss various ways in which compensation may be paid to this partner. One way of accounting for this payment may be as cost incurred by the business towards goodwill. What would be the accounting entries that would be required to be passed for different ways of compensating? The case may be distributed for the students to enjoy reading a possible situation of human interest that may arise in the context of the original case.