NCI Goodwill of sub-subsidiary

(A)———————(S)———————(SS)
60% 70%

if (A) is the parent, (S) is a subsidiary to (A) and (SS) is subsidiary to (S). When working out the goodwill upon consolidation, NCI is not given any goodwill for (SS). Why? Logically NCI in (S) will indirect NCI in (SS) and their share in goodwill should appear in the consolidated FS.