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in this talk Ill go through the general calculation of a gain or loss for when you sell something so an asset is something of value that you own and there are different categories for tax purposes because thats how the rules are defined based on the different categories so when you sell a property the amount you receive as payment is called the sale price or also in taxes the proceeds from the sale now while this is usually the cash youd receive for selling the item this amount also includes everything of benefit that you receive for the property so if the buyer assumes a loan that you had on the property this amount is included in the sales price and if the buyer trades you items or services for the property then the fair market value should be included as the proceeds as well if youll receive payments over multiple tax years then still include the total amount as the sales price but keep in mind that interest income must be accounted for as well and you can refer to my video on i