Goodwill amortization never factored into books for Retained Earnings?

This is about Retained Earnings account (capital).

Is goodwill amortization always already factored into the Retained Earnings?
If goodwill amortization is accounted for in every year’s P/L account, wouldn’t that mean goodwill amortization is already in the Retained Earnings?

The question just says “Goodwill on acquisition was $100K. It is being written off evenly over 10 years, and is to be charged to the administrative expenses in the Consolidated P/L Account”. The question then goes on to ask for a Consolidate P/L Account for the year 2007 (5 years after acquisition).

So, has it “always been written off” (factored into Retained Earnings every period)?
I suppose I should at least infer that I should write off goodwill amortization for year 2007’s Consolidate P/L Account. Does that mean I must also infer that goodwill amortization has never been factored into Retained Earnings?

In short, should I reduce my consolidated retained earnings by $40K (4 years x $10K)? I’m already reducing my 2007’s net profit by $10K for 2007’s goodwill amortization.