Okla. Stat. tit. 24, § 24-114: Tests for determining insolvency

A. A debtor is insolvent if the sum of the debtor's debts is

greater than all of the debtor's assets at a fair valuation.

B. A debtor who is generally not paying his debts as they

become due is presumed to be insolvent.

C. A partnership is insolvent pursuant to the provisions of

subsection A of this section if the sum of the partnership's debts

is greater than the aggregate, at a fair valuation, of all of the

partnership's assets and the sum of the excess of the value of each

general partner's nonpartnership assets over the partner's

nonpartnership debts.

D. Assets pursuant to the provisions of this section do not

include property that has been transferred, concealed, or removed

with intent to hinder, delay, or defraud creditors or that has been

transferred in a manner making the transfer voidable pursuant to the

provisions of the Uniform Fraudulent Transfer Act.

E. Debts pursuant to the provisions of this section do not

include an obligation to the extent it is secured by a valid lien on

property of the debtor not included as an asset.