Fr doubt.

In calculation of Capital Employed, (for the purpose of calculating Goodwill), do we include 'goodwill' in Total assets? This goodwill is purchased goodwill, which the company is writing off each year. It is my understanding that only purchased goodwill is shown in the balance sheet. Do we, thus, consider this purchased goodwill, for calculation of capital employed. Any enlightenment in this topic is,highly appreciated!