CPA Exam — REG (Regulation)Business LawHard

A secured creditor takes a security interest in a debtor's inventory. The security agreement includes an after-acquired property clause. The creditor properly files a financing statement on January 15, 2023. On March 1, 2023, the debtor acquires new inventory. On April 1, 2023, another creditor obtains a judgment lien against the debtor and levies on the new inventory. Which creditor has priority over the new inventory?

  1. AThe secured creditor, because their security interest attached and perfected when the debtor acquired the new inventory.
  2. BThe secured creditor, but only if they refiled the financing statement after the new inventory was acquired.
  3. CBoth creditors share priority equally, as their interests arose at different times.
  4. DThe judgment lien creditor, because they levied on the inventory first.
Show answer & explanation

Correct answer: A. The secured creditor, because their security interest attached and perfected when the debtor acquired the new inventory.

Under the UCC, a security interest in after-acquired property attaches when the debtor acquires the collateral. However, if a financing statement covering 'inventory' was already filed, the security interest is considered perfected *at the time of the initial filing* for after-acquired inventory. Thus, the secured creditor's interest was perfected as of January 15, 2023, giving it priority over the later judgment lien.

Why the other options are wrong

  • B. Refiling is not necessary for after-acquired inventory if the initial financing statement broadly covers the collateral type.
  • C. Priority rules dictate one creditor usually has superior rights; equal sharing is not the standard outcome here.
  • D. A perfected security interest generally has priority over a subsequent judgment lien, even if the levy occurs first.

After-Acquired Property Clause (UCC)

A provision in a security agreement that grants a security interest in collateral the debtor obtains after the agreement is made.

  • Commonly used for inventory and accounts receivable.
  • Security interest attaches when debtor acquires the property.
  • Perfection generally relates back to the original filing date for future advances and after-acquired property.

Memory trick: A-A-P: Always Automatically Perfected (if filed early).

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