Many Buyers will require that a sale be structured as an Asset Purchase in order to avoid responsibility for prior liabilities or expenses of the business. Our Sacramento tax due diligence accountants can make sure that your company and asset purchases have been assessed before the transaction is executed.These types of purchases are listed in the instructions for completing Worksheet, Line 1. Made up of Administration, Revenue Services, Receivables and Collections, and Special Business Permits. This Guide lists the most common assets and income that may be exempt from levy upon a judgment.