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. Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business.The parties must choose between an asset sale and a stock sale. Both types of sales have advantages and disadvantages. Asset Sale Advantages. The drawbacks for a seller mainly center around taxes. An asset sale occurs when a business sells all or a portion of its assets. – The buyer can record depreciated assets at an increased fair value.