There is a real disadvantage the seller in not being able to set up a new depreciable base based on the new purchase price you are paying for the business. Sales of Assets Advantages and Disadvantages.When selling a business in the lower middle market segment, certain assets can be sold. Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business. Asset Sale Advantages. Asset sales offer more tax benefits to buyers. One primary advantage of an asset sale is the ability to choose which assets to transfer and which to exclude. Both types of sales have advantages and disadvantages. In stock sales, buyers purchase the shareholders' stock and direct ownership in the business entity. The advantages of having a well drafted buy-sell agreement in place outweigh any disadvantages that might be encountered.