On an asset sale under the installment method, how is the gross profit percentage calculated when inventory, fixed assets, non-compete and goodwill are sold?

The inventory was sold at cost. Fixed assets had a depreciation recapture component. The owner received about 85% of the sale price in cash and holds a 10-year note for about 15% of the sale price. Does the installment sale only apply to capital gain from the sale of goodwill?