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oddsod - 8:03 am on Jul 3, 2005 (gmt 0)
In some cases, some very, very rare cases a site may have the kind of offline assets that have never been used for the business and are not necessary for it. The seller is, I believe, in a very poor position when it comes to pricing these for inclusion with a business. My advice would be to sell non-essential assets and inflate the company's bank account prior to selling the business so the buyer can see cash rather that assets. (Yes in a proper business/company that cash is given to the buyer)
mzanzig , most assets are part of the business and are part of what makes the money and are therefore, by any reasonable person, considered part of what's being paid for. This includes servers, software, coding, goodwill, IBLs, rights in other IP the site uses, and a lot more.