As the Group Accountant of L Ltd, discuss the factors that influence the valuation of goodwill on acquisition date.

Thanks for your help in advance L Ltd is in the manufacturing industry and is looking to diversify and expand its business. L Ltd has acquired 100% interest in S Pte Ltd for a cash consideration of $650,000 on 31 July 2020. S Pte Ltd has 2 business segments - hotel management and jewellery retail business. In evaluating the potential acquisition, L Ltd engaged valuation experts (2 external valuation specialists and 1 internal valuation team) in evaluating S Pte Ltd's assets and liabilities, including those which are not previously recognized on S Pte Ltd's financial records. Findings from L Ltd's due diligence exercise revealed the following information for S Pte Ltd: Carrying amount Fair value as as per pro-forma per internal Asset / Liability Fair value Fair value as as per per External External Valuer K Valuer J statement of valuation financial position team $'000 $'000 $'000 $'000 Buildings 200 410 (1) 350 (2) 250 (3) Machinery 100 100 150 120 Net current assets 50 50 50 50 Unrecognised Not identified 120 120 patent Unrecognised contingent Not identified (40) (40) liability for lawsuit (1) Based on market capitalization rate method (2) Based on market capitalization rate method with inputs different from (1) (3) Based on market comparable method (4) Assume income tax rate of 20% L Ltd is in the manufacturing industry and is looking to diversify and expand its business. L Ltd has acquired 100% interest in S Pte Ltd for a cash consideration of $650,000 on 31 July 2020. S Pte Ltd has 2 business segments - hotel management and jewellery retail business. In evaluating the potential acquisition, L Ltd engaged valuation experts (2 external valuation specialists and 1 internal valuation team) in evaluating S Pte Ltd's assets and liabilities, including those which are not previously recognized on S Pte Ltd's financial records. Findings from L Ltd's due diligence exercise revealed the following information for S Pte Ltd: Carrying amount Fair value as as per pro-forma per internal Asset / Liability Fair value Fair value as as per per External External Valuer K Valuer J statement of valuation financial position team $'000 $'000 $'000 $'000 Buildings 200 410 (1) 350 (2) 250 (3) Machinery 100 100 150 120 Net current assets 50 50 50 50 Unrecognised Not identified 120 120 patent Unrecognised contingent Not identified (40) (40) liability for lawsuit (1) Based on market capitalization rate method (2) Based on market capitalization rate method with inputs different from (1) (3) Based on market comparable method (4) Assume income tax rate of 20%