When the purchase consideration is more than the value of net assets taken over, the difference will be debited to:

When a business is acquired and the price paid (Purchase Consideration) exceeds the net worth of assets acquired ($\text{Net Assets}=\text{Total Assets}-\text{Total Liabilities}$), the excess payment is considered a payment for the established reputation and commercial standing of the business, which is debited to the Goodwill Account.