Wholly owned subsidiary/ Business Combination I am not clear on how to account for an unrecognised Patent on of $2000 when preparing a consolidated...

Wholly owned subsidiary/ Business Combination

I am not clear on how to account for an unrecognised Patent on of $2000 when preparing a consolidated statement.

For example FVINA (SH Cap. 300' + RE 50') 350,000

Consideration 400,000

Goodwill = 50,000

BCVR entries

Goodwill 50'

  BCVR    50' 

Patent 20'

  BCVR  

  DTL    6

Pre- acquisition entry

Share Capital   300' 

Retained Earnings 50' 

BCVR         

  Shares in Sub    400'

I must miss something, as it is not balanced or do I not include it in the Pre acquisition entry?

Thanks for your help.