#help! LBO modelling questions

Hello! I'm having trouble with a few things beyond what was covered in the FMVA course for LBOs. Would appreciate any insights. Thank you so much!

1. How do you adjust goodwill on the balance sheet? I don't think we straight line existing/0 this out so is it a PLUG to balance A=L+E then? Or is the new Goodwill to straight line =  Purchase price - (PPE + cash + A/R - A/P - old debt)? Some users say we can use premium paid on current share price too but it doesn't sound right to me 

2. How to account for pre-purchase ESOP? Does this show up under 'Source of Cash' similar to management equity? 

3. Likewise, should ESOP and sponsor's equity be separate items on the balance sheet? Or can I sum them up into 1 line and use this for IRR calculations too? 

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