The online listing system will be open through June 30, 2025. You will need to allocate the amount reflected on form 8594 among all the assets.A typical method is to allocate the proceeds based on the original cost. ✪STEPS FOR Qualification… 1. Fill out the Affidavit for Collection of Personal Property of Decedent (AOC-E-203B). 2. A business usually has many assets. Capture the opportunity to own a well-established 30-year maid and cleaning service business in which cash is rendered at the time of service and daily. In an asset sale, the new owner purchases the business's physical assets. The seller retains all rights to the legal entity. Browse 22 NC Business Assets for sale on BizBuySell.