Recalling, in COPA the billing of assets must be registered in the value field VVRE1 and is being register in the field ERLOS. If you are thinking about purchasing a business from someone, you should be aware of Pennsylvania's Bulk Sale Law.Revenue Accounting and Reporting enables you to manage revenue recognition in a process that involves the following highlevel steps:. In an asset sale, the new owner purchases the business's physical assets. The seller retains all rights to the legal entity. Enter the percentage that each PA business activity represents the total receipts or revenues at the entity level establishment.