Examlex
Under MACRS, if the mid-quarter convention is applicable, all property sold is treated as being sold at the mid-point of the quarter in which it is placed in service.
Debtor's Rights
Legal rights and protections afforded to individuals or entities that owe money, guarding against unfair treatment and abuses by creditors.
Article 9
A section of the Uniform Commercial Code in the United States that governs secured transactions involving personal property.
UCC
The Uniform Commercial Code, a set of laws governing sales and commercial transactions in the United States.
Perfection
A legal process that establishes a secured party's interest in the collateral, giving priority over other third-party claims.
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