2121b1b5_re___AccountingExplanation_com__Reasons
[0] Goodwill A/c is debited. [Sr. No.] (xix) [Nature of Expenditure] Capital expenditure. [Reasons] 
Goodwill is an intangible asset and it will benefit to the business for many years. So cost of acquiring goodwill (using the name of an old firm) is always a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons