Are you referring to auditors on junior exchanges or more broadly? 

Allocating everything to goodwill hasn't been much of a problem in the past few years when everything was on the rise. But now, with the situation being more challenging, it will likely be more difficult to justify the value during the impairment test for goodwill. They should probably start doing it differently and depreciate certain assets over time.

Companies like Lifco, Lagercrantz, and Bergman & Beving tend to allocate 50% to intangibles and 50% to goodwill. 

Yes, but if you look at it over time, as I did a few years ago, it seems more like a fixed model rather than an individual assessment. That's my impression. It appears that the percentage they allocate to customer relations remains relatively fixed over the years. It seems more like a standardized model rather than a completely individual assessment for each company.