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 ?
The study question of the present study is: How accounting for capital asset acquisition affects the quality of financial reporting?
BioTime will advance funds to BAC to finance BAC's continued progress in preparation for the completion of the stem cell asset acquisition transaction.
1060(a) provides that [i]f in connection with an applicable asset acquisition, the transferee and transferor agree in writing as to the allocation of any consideration, or as to the fair market value of any of the assets, such agreement shall be binding on both the transferee and transferor unless the Secretary determines that such allocation (or fair market value ) is not appropriate.
Asset acquisition is simply the purchase of one company's non-core functions by another.
Furthermore, an asset acquisition allows the buyer to purchase the assets without regard to contingent or unknown liabilities.
The seller's consideration is the amount, in the aggregate, realized from selling the assets in the applicable asset acquisition under IRC section 1001 (b).
While these are only some of the potential items that should be reviewed during your due diligence, it is apparent that no matter what the structure of the transaction is--a stock purchase, merger, asset acquisition or simply the joinder of new partners--due diligence can be crucial to avoiding potential liabilities.
First, we provide a context for thinking about the broad asset acquisition policy of the Federal Reserve.
Areas of emphasis will include asset acquisition, risk management, change management, vendor management, software management, financial management, infrastructure planning, laptop management and lease management.
Financial terms of the asset acquisition were not disclosed.
The asset acquisition is anticipated to close in November 2018.
The EQT Asset acquisition also included more than 6,400 miles of gathering pipe and 59 compressor stations, which significantly enhance the economics of the company's production in this region of the Appalachian Basin.