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An asset sale is the purchase of individual assets and liabilities, whereas a stock sale is the purchase of the owner's shares of a corporation. While there are many considerations when negotiating the type of transaction, tax implications and potential liabilities are the primary concerns.
Definition. When a company wants to relinquish an asset, the company will sell the asset. The transaction will either have a positive or negative effect on the company's balance sheet.The calculation is the price of the asset minus what the asset is currently valued at.hen a company wants to relinquish an asset, the company will sell the asset. The transaction will either have a positive or negative effect on the company's balance sheet.