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one of the major components of any business purchase agreement is a detailed list of all assets owned by and conveying with that business this can range from specialized equipment involved in the primary functions of the business all the way down to the computers phones and furniture which you use as you compile the list providing as much detail as possible is important to ensure that the correct assets convey at the time of closing high cost items in particular should be accompanied by the serial numbers of the items themselves and any vehicles conveying with the business should be listed by year make model and vin number equipment which is leased by the business but owned by a third party as is often the case with vending machines should also be listed but separately with a clear notation that this is the case however what business sellers often forget to list and business buyers often forget to ask for are the intangible assets of the business this includes the businesses website an