Intangilble assets: goodwill

Dear tutor

I have seen the sentense below:
The following items must be charged to expense when incurred:
? internally generated goodwill
? start-up, pre-opening, and pre-operating costs
? training cost
? advertising and promotional cost, including mail order catalogues
? relocation costs

I don’t understand why goodwill can be treat as expense, what is the double entry for it? My understanding is for the group consolidated FS, there is a recognition for goodwill when aquisition happened. for sub, there is none. correct me if I am wrong. but what the above description about? I assume it’s for the group consolidated FS, but how internally generated goodwill becomes an expense?

Many thanks