A person selling a swimming pool cleaning route should continue to service the swimming pools pending the sale of the business. The amount of chemicals and chlorine in stock will fluctuate as the seller continues to operate. A person buying a sandwich shop will want to account for napkins, toiletries, ingredients, and 'useable' inventory.In essence, a person buying a business should only be purchasing the inventory that is available on the day of closing.
A person buying a business will need to account for on-hand inventory at the close-of-escrow. This is accomplished by conducting a physical count of the inventory, which is typically sold separately from the purchase price with a maximum capped value.