Investment in subsidiary

if A company is the parent company, for example, it hold 100% of B company's shares. Then that $99 is an goodwill if the total share capital and reserve of Company B only worth $1 when A doing the consolidated financial statement.
the detail u can find it in the iasplus website or search IAS 22, business combination.

你應該睇香港會計準則第27條，股份價值在於投資公司入面資產，而A公司於B公司嘅賬面價值要睇B公司資產值而唔係票面值。如果賬面值低於資產值就要做撥備(Impairment)。賬面值為A公司投入資金購入B公司股份(Carrying Value)。
希望幫到你！

amortization（asset），然後depreciation將它逐漸減至0。