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. – The buyer can record depreciated assets at an increased fair value.Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business. HHRI should not be named in the contract. Asset Sale Advantages. Both types of sales have advantages and disadvantages. In stock sales, buyers purchase the shareholders' stock and direct ownership in the business entity. This article highlights the advantages and disadvantages of each. Advantages of an Asset Sale. We help reduce the expense in terms of money, time, expertise, and lost opportunity for startups and established businesses alike.