Unrecorded assets when taken over by a partner are shown on the:

When an unrecorded asset is taken over by an existing partner during dissolution, it is treated as value realized from disposal, reducing the partner's equity claims.The entry passed is:
$$\text{Partner’s Capital A/c Dr.}$$
$$\text{To Realisation A/c}$$
Thus, it is shown on the Credit side of the Realisation Account.