§ 2-3-820 — 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 W.S. 2-3-819, resources subject to
W.S. 2-3-821, timber subject to W.S. 2-3-822, an activity
subject to W.S. 2-3-824, an asset subject to W.S. 2-3-825 or any
asset for which the trustee establishes a reserve for
depreciation under W.S. 2-3-828.
(b) A trustee shall allocate to income ten percent (10%)
of the receipts from a liquidating asset and the balance to
principal.