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Actually, in accounting Money turns into Goodwill when a company is acquired, representing the premium that is paid above a company's assets. I accounting, this value is not amortised, unless something exceptional happens that affects that value (decided by the company's management).

So in the real world, (real) goodwill turns into more money. But in accounting, money turns into goodwill!

"In accounting, goodwill is an intangible asset recognized when a firm is purchased as a going concern. It reflects the premium that the buyer pays in addition to the net value of its other assets. Goodwill is often understood to represent the firm's intrinsic ability to acquire and retain customer business, where that ability is not otherwise attributable to brand name recognition, contractual arrangements or other specific factors" (Wikipedia)