It depends on whether or not you sold any assets along with that portion of the route, or just sold the territory. It also depends on what, if anything you paid for the territory, and how you accounted for the purchase at the time. If all you sold was the territory, you will have to determine what your cost of that territory was. So let's say you originally paid $10,000 for the entire territory, and just sold 25% of that territory for $15,000. You would have a gain of $12,500. You would report that as the sale of an Asset in your business section. If you don't have your route set up as an asset, you will have to do that before you can dispose of it.
If you sold assets, such as a truck you would have to allocate a portion of the sales price to the assets, and dispose of them in a similar manner.
If the purchaser is paying you over time, you would report the sale as an Installment Sale.
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