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 structured to benefit buyers.Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business. Asset Sale Advantages. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. This type of business is also called a closed corporation. This article highlights the advantages and disadvantages of each. Advantages of an Asset Sale. Asset sales offer more tax benefits to buyers.