IF an S-corp sell's almost all of its business in an asset transaction, is it considered an installment sale if just $1million of a $29million asset sale was put in escrow for two years to ensure all the reps and warrantees are met? If so, do I still report the total $29million on the Form 8594 or only the portion that I receive in this tax year? (I believe yes). And on form 6252 do i report the selling price of only the $28million i received this year? (I believe yes).