[pa]cost of control

No needed. The goodwill means the extra money you had paid in buying up the net assets of a company. For example, if the net assets value of a company is $60 and, you are going to pay $75 in buying up this company, the goodwill will then be $15. The cost of investment as shown is $75 with entries Dr. Investment in a company Cr. Bank. In the analysis of the cost of control, you have to break down the amount $75 as cost of Net Assets acquired $60 and Goodwill $15. The cost of control = cost of investment will be shown up in assets in one total $75 in the balance sheet.

coc credit side 大過 debit side 甘應該點算..
thx ching