FindLaw Legal Dictionary
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: the implements used in an operation or activity
in the Uniform Commercial Code
: goods that are bought for or used in a business enterprise or by a debtor which is a nonprofit organization or a government agency and that are not inventory, farm products, or consumer goods
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.