SWASH

You have it bang on, Going_for_…
I think it’s easy to forget that for any year following the acquisition, you must amortize the excess purchase price over original book value (but not over fair value, that is goodwill). You will often see in those questions “at the date of acquisition, the remaining useful life is xx years”… that should be a hint that you need to amortize the excess for any full year.