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hello my name is edward gross i am the managing partner at gross and romantic you may learn more about our firm at gross.com we handle a great deal of business transactions this short video will be discussing the purchase and sale of the assets of a business it is no substitution for legal representation i will not be discussing the sale of stock or membership interest some acquisitions or sales of a business are quite complicated and are beyond the scope of this video the first step in the process is due diligence the buyer should examine the books and records of the business and should obtain written financial income and expense statements the seller should have all of his books and records especially the financial records in good working order although the purchaser is generally not obligated to pay the obligations the debts of the business certain taxes and key vendors may have to be paid i also recommend that the buyer work at the business for a week or two the parties to the tra