If a company purchased $5,691 in fixed assets, the other company sold them $5,691 in fixed assets. Regardless of taxes, they still sold and purchased the same amount of fixed assets. Now, if the $5,691 includes taxes and we are not wanting to use that as a number for sales purposes then the company sold $4,375 because when taxed at 30% the total is $5,691. A fixed asset is an item that is purchased for long-term use such as land, buildings and equipment.
