. the adjustments to measure the assets , liabilities and intangibles were for the purpose of measuring the implied fair value of goodwill and such adjustments are not reflected in the consolidated balance sheet . the following table shows reporting units with goodwill balances and the excess of fair value as a percentage over allocated book value as of december 31 , 2009 . in millions of dollars reporting unit ( 1 ) fair value as a % (  % ) of allocated book value goodwill .