Inventory is customarily not included in the sales price of the business.
If it were, the seller could manipulate the inventory by selling it down during an escrow period.
There must be, however, some agreement as to how the inventory which will transfer from seller to buyer is to be valued: (90% of cost, 95%, or ...?)
An inventory of stock is usually taken immediately prior to closing and the value of the inventory charged to the buyer.
Therefore, inventory is not made subject to a commission.
Nov 16, 2010