Many Buyers will require that a sale be structured as an Asset Purchase in order to avoid responsibility for prior liabilities or expenses of the business. Our Sacramento tax due diligence accountants can make sure that your company and asset purchases have been assessed before the transaction is executed.The Purchase Price shall be paid through Escrow in accordance with Article VII. If Purchaser posted the Execution Deposit in the form of cash,. Made up of Administration, Revenue Services, Receivables and Collections, and Special Business Permits. â–« If cash is used to purchase the asset, agencies must record the transaction for the new asset as cash paid plus the fair value of the. Asset Sale of Business. The purpose of this document is to provide a brief summary of the many steps in the escrow process.