CONTRACT OF SALE – OFFICE, COMMERCIAL AND MULTI-FAMILY RESIDENTIAL PREMISES. An APA spells out the conditions and terms under which a seller will transfer all of the assets that belong to the business to a buyer.Negotiating a sale price and sale agreement document, including proposals for how to allocate assets and liabilities. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. Expert guidance for successful transactions.