Assignments of book debts-bankruptcy and liquidation, Financial Accounting

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Assignments of book debts

The trustee can set aside an assignment of existing or future book debts, whether absolute or by way of charge, unless the assignment was registered as an absolute bill of sale, except in the case of debts:

Due at the time of the assignment from specified debtors; or
Growing due under specified contracts; or
Included in a bona fide transfer of a business for value; or
Included in an assignment of assets for the benefit of creditors generally.

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