In which ratio the capital accounts of partners are debited, when at the time of retirement of a partner goodwill appears in the books and it is decided to written off?

Old ratio

The correct answer is option 1- Old ratio.

Existing goodwill is written-off in the old ratio by debiting all partners’ capital accounts.

When goodwill already appears in the books and the partners decide to write it off at the time of a partner’s retirement, the goodwill is written off among all the existing partners (including the retiring one) in their old profit-sharing ratio. This is because All partners (including the retiring one) previously enjoyed the benefits of the goodwill, So they must all bear the write-off in the old ratio.