Sellers may find a sale of assets attractive because they are able to maintain their corporate existence and therefore ownership of tangible assets not acquired by the buyer and intangible assets such as licenses, franchises, and patents.

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When a seller sells its assets, it is not selling its entire corporate existence. Therefore, it can maintain ownership of any tangible assets that were not acquired by the buyer and any intangible assets such as licenses, franchises, and patents.

Sellers May Find a Sale of Assets Attractive Because They