Take advantage of our free Asset Purchase Agreement template that you can download in Word or PDF. An APA is a legallybinding contract between a buyer and seller that finalizes the terms and conditions of an acquisition.SCHEDULE A. Definition of Working Capital calculation: Equals the sum of: Accounts Receivable. An asset purchase agreement is a legal document used when buying or selling a small business. Read on to understand the basics. Find City procurements, contract awards, public hearings and other notices.