wilslm

Not sure if it's always the same. Usually, I've seen it done like this:

Partial Goodwill: Purchase price - 90% x BV(sub) - 90% x [FV(PP&E) - BV(PP&E)]

..where you they look at PP&E only...so, if you consider the change in all identifiable assets (not just PP&E), then I guess you can just use Partial Goodwill: Purchase price - 90% FV(sub)