Valuation of goodwill & shares ca final

what is the effect of preliminary expense in goodwill and shares for Average Adjusted PBT and Net Assets caluation,i am not able to get the clarification of the same,my question is 1) for Total asset approach and net assets approach whether preliminary expenditure is deductible 2 )  what is the treatement  in the case of Average Adjusted PBT

Please help as i have to appear for May 12 exams

Thanks in advance