ORS 95.210: Insolvency.

(1) A debtor is insolvent if, at a fair valuation, the sum of the debtor’s debts is greater than the sum of the debtor’s assets.

      (2) A debtor that is generally not paying the debtor’s debts as they become due, other than as a result of a bona fide dispute, is rebuttably presumed to be insolvent.

      (3) Assets under 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 under ORS 95.200 to 95.310.

      (4) Debts under this section do not include an obligation to the extent the obligation is secured by a valid lien on property of the debtor not included as an asset.