Business Installment Sale

With: Susan Floyd

Business Installment Sale

Session#: 934-13

During tough economic times, an installment sale can be a good option for selling a business. In this session, we discuss the particulars of installment sales, including the requirements, calculations and pitfalls of installment sales, the importance of recognizing the purchase price allocation, and the disposition of an installment note. This session follows the sale of a grocery store, from the initial sales contract through repossession, to explain the necessary calculations that must be performed when a property is repossessed and the implications of a sales price reduction.

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