In addition to the flexibility to sell only certain assets and not the entire business, asset sale contracts generally contain detailed provisions regarding the transfer of liabilities from the seller. The definition and control of behaviour is an important objective of the APP.  The buyer must indicate its authority to acquire the asset. The seller must represent his or her power to sell the asset. In addition, the seller declares that the purchase price of the asset corresponds to its value and that the seller does not face financial or legal difficulties. An asset purchase allows buyers to spread the purchase price among the assets to reflect their market value. This allows for greater depreciation, resulting in future tax savings. There are a number of advantages of an asset sale contract. .