The excess of net assets acquired over purchase consideration is by Sunday | Apr 6 | Accounting WAEC | 0 comments A. capital reserve B. goodwill. C. purchase price D. discount Correct Answer: Option A – capital reserve Users Also Read These:The excess of cost of goods sold over net sales is?The excess of value of assets over the purchase…The net profit is the excess of gross profit and…When the purchase consideration is lower than the…The excess value of the assets of a business over…