Sale

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Related to Asset Acquisition: Stock Acquisition

Sale

An agreement between a buyer and a seller on the price to be paid for a security, followed by delivery.

Sale

The act of relinquishing ownership of some asset in exchange for some monetary compensation. Sales may take any of several forms. In a cash sale, the seller receives cash or a cash equivalent immediately in exchange for the asset. In a credit sale, the seller surrenders ownership immediately in exchange for future payment, often with interest. An example of a sale is a simple transaction involving widgets. If the seller is willing to accept $2 per widget, and the buyer wishes to purchase 100 widgets, then the seller gives the buyer 100 widgets in exchange for $200. See also: Buy.

sale

  1. the purchase of a good or service by a buyer from a seller at a stated PRICE or, in some instances, through a BARTER or COUNTERTRADE arrangement.
  2. price reductions applied to individual items or across the board for a limited period of time by a seller, to increase sales of existing products (a sales period), to clear old stocks prior to selling new lines (an end of season sale), or to sell off the stock of a bankrupt business (a closing down sale).
  3. a specially convened gathering of sellers and buyers organized as a one-off event such as a jumble sale or on a regular basis such as a monthly AUCTION of second-hand cars.
References in periodicals archive ?
Concurrent with the completion of the Asset Acquisition, DualEx purchased two private oil and gas companies for the collective consideration of $550,000 paid by the issuance of 55,000,000 units of DualEx (each a Private Company Acquisition Unit) at a deemed value of $0.
The general purpose of the study is the investigation of the effect of accounting for capital asset acquisition on the quality of financial reporting.
This is in addition to the potential benefit of getting a tax deduction, specifically for asset acquisitions or stock purchases treated as asset acquisitions.
Teraju's CEO Husni Salleh hoped Bumiputera small-and-medium enterprises (SMEs) would leverage the commercial asset acquisition fund to purchase their own premises.
In a taxable asset acquisition, purchase price is allocated to assets under Sec.
338 dictate otherwise, the integrated asset acquisition in Situation 1 is properly treated as a statutory merger of T into X that qualifies as a Sec.
If a covenant not to compete is part of an asset acquisition, information on this agreement (such as the type of arrangement and the maximum consideration) must be disclosed.
Cold Spring is a special purpose acquisition company established in May 2005 for the purpose of acquiring, through a merger, capital stock exchange, asset acquisition or other business combination, one or more operating businesses, portfolios of financial assets or real estate assets.
For purposes of this paragraph (b)(9), an acquisition may be made in the form of an asset acquisition (including a qualified stock purchase that is treated as a purchase of assets under section 338), a stock acquisition or redemption, and the acquisition or redemption of a partnership interest.
The doctrine of momentary ownership means, of necessity, that the transaction will be viewed as a taxable asset acquisition.
338 and 1060 regulations (Final Regulations), which include rules for allocating the amount realized and bases of assets transferred in either an actual asset acquisition or a deemed asset acquisition under Sec.
The Company was formed for the purpose of acquiring, through a stock exchange, asset acquisition or other similar business combination, or control, through contractual arrangements, an operating business having its primary operations in the People's Republic of China in any city or province south of the Yangtze River.