The Travis Company uses the spreadsheet method for completing the statement of cash flows. It may be easier to buy the cash in the cash registers rather than collecting all the cash and then restocking the registers with the buyer's cash.A taxable asset purchase allows the buyer to "step up," or increase, the tax basis of the acquired assets to reflect the purchase price. ASSET PURCHASE AGREEMENT between SHIRE LLC and TRAVIS C.MICKLE, PH.D., AND KEMPHARM, INC. This form includes the business name and location, a description of assets, cost and acquisition dates, and an opinion of value for business personal property.