Price determination of intangible resources

Disposing of a Business - Allocating Sales Price  September 26, 2012 – 10:35 am
Intangible assets recognized When the assets of a going concern are sold to a single buyer, the buyer and seller generally must allocate the purchase price among the tangible and intangible assets that are being sold. As the seller, you will want to allocate as much of the purchase price as possible to assets that yield capital gains, rather than ordinary income. The buyer's concern, on the other hand, will be to allocate as much of the purchase price as possible to assets that do not have to be fully capitalized and can be written off quickly.


These tensions are at play in all business asset sales, but they vary with changes in the parties' circumstances and in the tax laws. Since you plan to sell the assets of your business, we want to give you an overview of how the allocation process required by the Internal Revenue Code works.


The mandated method is called the "residual allocation method, " which has a hierarchy of seven categories:


Class I assets: These are cash, and cash equivalents, such as demand bank accounts.


Class II assets: These are items such as certificates of deposit, government securities, and other readily marketable securities.

Source: Accounting and Tax Tips

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