How Impairment of Goodwill in the CS of P&L and other Comprehensive Income dealt

I notice in the past papers that sometimes Impairment of
goodwill is sometimes added to Admistrative Expenses and at other times it is recorded as a line item by itself. Is there a one correct way to deal with it or its ok either way for I have never seen the examiner mentioning that it can be done in an alternative way