Asset purchase agreements can be a useful way to create a new business while leaving unwanted resources and potential issues with the seller. The cost of an asset acquisition may exceed or be less than the fair value of the assets acquired and liabilities assumed.The Purchase Price shall be paid at the Closing as follows: (a). It may be easier to buy the cash in the cash registers rather than collecting all the cash and then restocking the registers with the buyer's cash. Our in-depth guidance explains in detail how to account for asset acquisitions.