I had the opposite opinion tbh. My logic was:
If the building was worth say $100m as residential use and $10m as commercial, the company that owned the building would not sell for less than $100m regardless of the intentions of the purchaser. So if you intend to keep it commercial you’d be buying the company for $100m and have to put $90m to goodwill and $10m to assets which seems silly to me.
