An APA is a legallybinding contract between a buyer and seller that finalizes the terms and conditions of an acquisition. The buyers and sellers of a group of assets that make up a business use Form 8594 when goodwill or going concern value attaches.Include goodwill, accounts receivable, notes receivable, mortgages, securities, and all other intangible assets. Goodwill is generally considered to be the amount paid for a business over its fair market value or its identified assets.