On an asset sale under the installment method, how is the gross profit percentage calculated when inventory, fixed assets, non-compete and goodwill are sold?

Focusing on asset sales using the installment method, this article analyzes the calculation of the gross profit margin, paying special attention to complex factors such as inventory sold at cost, fixed assets with depreciation recapture, and mixed payments of cash and notes, and addresses whether installment recognition applies only to the capital gain from goodwill.