Oh, I get it.
But no, paint would most likely be treated as an expense.
Depreciation is something which attaches to long term/ fixed assets. Things like cars, plant and machinery, furniture and fittings, computer hardware etc.
Re Safend goodwill: it depends on the company's own policy choice, so I don't know what will happen. They may say - we'll write it off quickly (over three years or so); or they may say - we'll write it off slowly (over ten years or so). So we'll see.
The only thing we know for sure is that jermart was wrong. They haven't written it off all in one go. If they had, the explanation for the loss would have shown a value for the write off of goodwill.
And if that had happened, it would be christmas, as the cash balance would be somewhere like $9 1/2m!!