In the following video, Motley Fool financial analysts David Hanson and Matt Koppenheffer take a break from looking at the big banks in terms of their tangible book value, and instead examine the intangible assets that fall under the category of goodwill. They note that goodwill composes 30% of Bank of America's (BAC 0.59%) total equity, the highest of all the big banks, and discuss how it got to be such a large portion of BAC's equity and whether or not the value of BAC's goodwill may be overstated a bit.