You still don't understand basic accounting 101 that says the "value" of something on the books only means its cost. Nobody "valued" the assets at $360,000 -- that's just the historical cost of them less depreciation. There are patents that you can buy that had zero cost basis. Good luck insisting that they sell it to you for what the "value" is on the accounting books. ROFL!!!
What came with these assets is, and I quote, "its current customer base" -- those have a huge value but obviously wouldn't be on the accounting books.