Neb. Rev. Stat. § 59-1601: Neb. Rev. Stat. § 59-1601

For purposes of the Consumer Protection Act, unless the context otherwise requires:

(1) Person shall mean natural persons, corporations, trusts, unincorporated associations, partnerships, and limited liability companies;

(2) Trade and commerce shall mean the sale of assets or services and any commerce directly or indirectly affecting the people of the State of Nebraska; and

(3) Assets shall mean any property, tangible or intangible, real, personal, or mixed, and wherever situated, and any other thing of value.