Consideration is something of value that’s exchanged for something else under a contract. In this Asset Purchase Agreement, the consideration provided by the buyer is the purchase price payable in exchange for the assets they’re purchasing. It's important that the true value of assets is reflected in the Agreement when completing an asset sale. It's usual for the parties to obtain a valuation of the business’ assets through completion accounts. This is a process that allows the purchase price to be adjusted later on during the sale (eg post-completion) in the event that the value of the assets changes.