Debt Equity investments

1. Explain the importance of intent when a company holds debt securities in another company.
2. If a Company holds 20% but less than 50% of the securities of another company, how is the investment accounted for? What is the method used.
3. If dividends are received due to the equity investment in a 20% to 50% owned company, are the dividends considered income? How is the dividend accounted for?
4. When a Company buys 50% of more of another company what steps must it take before making a consolidation entry.
5. What is Goodwill and what must be done annually to justify its existence?