One primary advantage of an asset sale is the ability to choose which assets to transfer and which to exclude. When it comes to selling a business, San Diego business owners have two primary options: asset sales and stock (or share) sales.Businesses are complex, particularly if the business being sold is ongoing and successful. Each structure offers distinct advantages and disadvantages, including those many things not mentioned in this blog post. 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. Asset sales are types of business transaction where buyers purchase assets from a business, and the sellers retain legal ownership of the company. Buyers may pursue asset sales because they may only want specific assets, such as a piece of intellectual property.