Need help with these questions and sources.

1. How is the cost of a lump-sum purchase allocated to the individual assets acquired? Why?

2. Does the balance in the Accumulated Depreciation Machinery account represent funds to replace the machinery when it wears out? If not, what does it represent?

3. When do we know that a company has goodwill? When can goodwill appear in a companys balance sheet?

4. Companies sometimes purchase a stock ownership or equity interest in other companies. When a company invests in equity securities, why does it matter HOW MUCH of an ownership interest is purchased? Be sure to describe the specific % levels of ownership and the method of accounting that is required by that level of ownership interest.

5. What are Debt Securities, and what is unique about this type of investment compared to Equity Securities?