You must record all property documents for Queens, Brooklyn, Manhattan and the Bronx online using the ACRIS System. An APA spells out the conditions and terms under which a seller will transfer all of the assets that belong to the business to a buyer.Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale. Get the funding you need to grow your business. Mutual NonDisclosure Agreement (NDA). Letter of Intent (LOI).