Section 11-A-4.10. 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 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 11-A-4.9,  resources  subject
  to  11-A-4.11,  timber  subject  to  11-A-4.12,  an  activity subject to
  11-A-4.14, an asset subject to 11-A-4.15, or any  asset  for  which  the
  trustee establishes a reserve for depreciation under 11-A-5.3.
    (b)  A  trustee  shall  allocate to income ten percent of the receipts
  from a liquidating asset and the balance to principal.