There is a real disadvantage the seller in not being able to set up a new depreciable base based on the new purchase price you are paying for the business. This article highlights the advantages and disadvantages of each.Advantages of an Asset Sale. The drawbacks for a seller mainly center around taxes. Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business. Can I file more than one Assumed Business Name? Yes, applicants may conduct business under multiple assumed names, but each name must be filed separately. 14. Both types of sales have advantages and disadvantages. In stock sales, buyers purchase the shareholders' stock and direct ownership in the business entity. Asset sales are generally more favorable to buyers, and stock sales are more advantageous to sellers because of the way each is treated for tax purposes.