while making past adjustments in goodwill how to treat depreciation???? Will it be added to net profit or subtracted??

Dear Student
There will be two treatments for the same if while making the past adjustments we are given that
depreciation is omitted same is to be subtracted from the respective year's net profit and
if there is given that depreciation has been charged more than needed then same is to be added back to the net profit.


Regards