CFAI Book 2, RD21, pg. 73, Q27 Where do they get the 10 from for Depreciation and Amortization? The answer is 204=102+92+10 Thanks!

So you know the goodwill is 320 - 290 = 30 million which according to the question is attributed to unrecorded licenses. Since you are purchasing a 50% stake, the actual value is 60 million. Since the economic life is six years, the depreciation each year is 60/6 = 10million.