Future income would impact the price you'd negotiate for the sale. And it may turn to profit for the buyer, but it has no impact on you today. You have the sale price, and whatever cost hasn't been written off. The time you put into it doesn't matter either, an hour to write the program or 5 years. Only your out of pocket cost is written off against the sale price.

If the sales are steady, why so low, 13 month's revenue is a very low multiple. It's in the store, what is your cost to maintain the product?

Future income would impact the price you'd negotiate for the sale. And it may turn to profit for the buyer, but it has no impact on you today. You have the sale price, and whatever cost hasn't been written off. The time you put into it doesn't matter either, an hour to write the program or 5 years. Only your out of pocket cost is written off against the sale price.

If the sales are steady, why so low, 13 trailing month's revenue, with potential for growth, is a very low multiple. It's in the store, what is your cost to maintain the product?