Neb. U.C.C. § 9-107A: Control of controllable electronic record, controllable account, or controllable payment intangible.

(a) A secured party has control of a controllable electronic record as provided in section 12-105.

(b) A secured party has control of a controllable account or controllable payment intangible if the secured party has control of the controllable electronic record that evidences the controllable account or controllable payment intangible.