SFoyil

Full Goodwill: 100% Fair Value - 100% of Fair Value of Identifiable Net Assets
Partial Goodwill: Purchase Price (Proportionate Share of Fair Value) - Proportionate Share of Identifiable Net Assets at Fair Value
In equity method, the goodwill is included in the one line investment account. Its the portion of the purchase price in excess of book value and fair value of identifiable assets and liabilities.
In acquisition menthod, the goodwill is also the excess over fair value of identifiable assets and liabilities but reported as a separate line item due to the full line-by-line consolidation of each account. If less than 100% is held, the balance is minority interest in equity section.