Depreciation on FV-BV of Assets for acquisition method (as compared to equity method)

For the equity method, we will depreciate any excess of FV over BV of depreciable assets as additional expense reducing the investment account and we will be using the same dep method as the investee does.

I cannot find any reference to depreciation in the case of acquisition, although we will also be having an excess of FV over BV normally. But depreciation is not an issue here?

It is written as goodwill and tested for impairment.