Okla. Stat. tit. 60, § 60-175.410: Liquidating asset

LIQUIDATING ASSET

A. In this section, "liquidating asset" means an asset whose

value will diminish or terminate because the asset is expected to

produce receipts for a period of limited duration. The term

includes a leasehold, patent, copyright, royalty right, and right to

receive payments during a period of more than one (1) year under an

arrangement that does not provide for the payment of interest on the

unpaid balance. The term does not include a payment subject to

Section 18 of this act, resources subject to Section 20 of this act,

timber subject to Section 21 of this act, an activity subject to

Section 23 of this act, an asset subject to Section 24 of this act,

or any asset for which the trustee establishes a reserve for

depreciation under Section 27 of this act.

B. A trustee shall allocate to income ten percent (10%) of the

receipts from a liquidating asset and the balance to principal.