From here, you will need to go into your fixed asset section and show the assets as disposed with the proceeds received as just noted. The gain on real estate is based upon the original purchase price and related improvements and capitalized costs.Salt Lake City, UT 84111. With a copy provided to: Attn: (d). The assets in an asset purchase can be tangible (equipment, furniture, property) or intangible property (trademarks, goodwill). Asset purchases occur between a seller and buyer of a company's assets, including facilities, vehicles, equipment, stock, and inventory.