---
title: "What Is Asset sale? Dental Practice Glossary | Copeland Consulting Services"
description: "An asset sale is a sale in which the buyer purchases specific assets of the practice, such as equipment, records and goodwill, rather than the owner's company..."
url: https://joncopeland.multisites.ai/glossary/asset-sale
publisher: Copeland Consulting Services
email: drcopeland@joncopelanddds.com
contact: https://joncopeland.multisites.ai/contact
---

Finance and valuation

# Asset sale

An asset sale is a sale in which the buyer purchases specific assets of the practice, such as equipment, records and goodwill, rather than the owner's company itself.

IRS Publication 544 says the sale of a business is usually not a sale of one asset. For tax purposes, each asset is treated on its own, and the price is divided among them, including how much is for goodwill and certain other intangible property. That split affects the tax result for both sides, so the parties should work with a CPA and an attorney from the start. In a dental sale the assets often include equipment, supplies, patient records and [goodwill](https://joncopeland.multisites.ai/glossary/goodwill). Contracts, leases and licenses may need separate handling. The price is set through a [practice valuation](https://joncopeland.multisites.ai/glossary/practice-valuation).

[Next stepPractice consulting with Dr. Copeland](https://joncopeland.multisites.ai/contact?topic=consulting)

## Related terms

-   [Goodwill](https://joncopeland.multisites.ai/glossary/goodwill)
-   [Practice valuation](https://joncopeland.multisites.ai/glossary/practice-valuation)
-   [Practice appraisal](https://joncopeland.multisites.ai/glossary/practice-appraisal)
-   [Practice loan](https://joncopeland.multisites.ai/glossary/practice-loan)

## Sources

1.  [IRS, Publication 544 (2025), Sales and Other Dispositions of Assets](https://www.irs.gov/publications/p544)
2.  [IRS, Publication 544 (2025), Sales and Other Dispositions of Assets](https://www.irs.gov/publications/p544)

## Talk with Dr. Copeland

[Contact Dr. Copeland](https://joncopeland.multisites.ai/contact)[Email](mailto:drcopeland@joncopelanddds.com)