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It seems to me that you can't guarantee the same ads, the same traffic levels, the same CTR, or the same earnings for the new owner, period. You can't even guarantee those things for yourself from one month to the next.
What if the best-paying, most stable advertiser on your site goes bankrupt next month? Yeah, the mix of ads will definitely change.
Three years of stability is a pretty good indicator, but it's not etched in stone.
I think she is currently using an active account.
I have two other buyers interested that would strip Adsense off completely and put their own products on instead.
My GF has an account and I have swapped back and forth PUb IDs with her with good results.
I have a few other PUB ID's on certain pages (for content they wrote that I control, not auto-submitted and out of my control), I see basically the same type ads, and about the same payouts. Although I WOULD suspect that yes smart priced accounts vs. non-smart priced would be a fluctuation, but then again WHO KNOWS when they're smart priced anyway? So its null and void...
In response to someone who said something about their largest advertiser tanking in a month.. That's not just Google adsense, that's ANY business. That's why its a Business Venture.. What about the people that bought brick and mortar businesses RIGHT BEFORE the bottom fell out of the economy? Like the mom and pop restaurants that change hands locally, etc.. Anytime you deal with money there's a speculation factor.. EVEN IF you switch jobs and a month later the economy drops and you get laid off!
Well I sold it. They are just taking over my folder at my ISP and the hosting so the site won't move.
Got a fair price for it and since it was a friend I got to leave a banner for my new online graphic novel about an Egyptian God. (which is taking most of my time now)
Only 4 pages to change the pub ID's on, should be a breeze.
If the name of the legal owner of the site changes (i.e., if the tax identification number changes), Google will want to establish a new account or fold it into the buyer's existing account.
You can sell a corporation in its entirety if the buyer buys all the stock. In that case, the tax id number wouldn't change. If you sell the assets of a company, all bets are off.
Your accountant or lawyer should be able to give you authoritative advice on this.