Client( LLC)  sold a garbage route. The only assets sold were dumpsters in use by customers. The client built the route over the past 7 years. The sale was to a large garbage company. (I do have a call into them). Will Form 8594 be required?  This is a rural area, 1 service provider is normally what is available, so is goodwill even a consideration in the sale?  My client tells me there were no agreed on prices for anything except the total for the "route".  Opinions please, if anyone has the time to respond.