â—‹ Complete the SBR self-certification;. SCHEDULE A. Definition of Working Capital calculation: Equals the sum of: Accounts Receivable.Buy with Prime can take the headache out of fulfillment. A taxable asset purchase allows the buyer to "step up," or increase, the tax basis of the acquired assets to reflect the purchase price. Prime Healthcare has entered into an asset purchase agreement with Ascension for the sale of Ascension Illinois hospitals, associated physician practices. Create a thorough plan to transfer ownership, sell, or close your business. Get qualified advice and know what to do to tie up loose ends. Our partnership dispute lawyers can help you resolve a misappropriation of assets issue that may arise in your business. You must properly transfer the assets of a business purchase. A Maryland business attorney specializing in business sales will make sure it's done properly.