The $8m spent on the construction equipment was for the purpose of building the facility.
Someone can argue that since the management does not have the intention to build any more facilities, the equipment can be considered a part of the facility. The facility cannot be built without the equipment.
If the consideration paid exceeds the share of FV of net assets, it is recognised as goodwill. If it falls below the share of the FV of net assets, it is recognised as a bargain purchase just like a subsidiary. This is mentioned in IAS 28 para 32 a and b
