Do you calculate DTL on step up of equity + existing goodwill or not (LBO test)

So I've got teached to calculate the DTL as follows: 

= Step-up of Equity

That is the base for calculating the intangible step up. 

Now I have seen some case solutions on other/older LBO tests which don't add the existing goodwill before calculating the step up of equity, thus having a lower intangibles write up.

What is best pracitce here?

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