| This section addresses only whether a security interest is a |
| "purchase-money security interest" under this Article, primarily |
| for purposes of perfection and priority. See, e.g., Sections 9- |
| 317, 9-324 [Maine cite sections 9-1317, 9-1324]. In particular, |
| its adoption of the dual-status rule, allocation of payments |
| rules, and burden of proof standards for non-consumer-goods |
| transactions is not intended to affect or influence |
| characterizations under other statutes. Whether a security |
| interest is a "purchase-money security interest" under other law |
| is determined by that law. For example, decisions under |
| Bankruptcy Code Section 522(f) have applied both the dual-status |
| and the transformation rules. The Bankruptcy Code does not |
| expressly adopt the state law definition of "purchase-money |
| security interest." Where federal law does not defer to this |
| Article, this Article does not, and could not, determine a |
| question of federal law. |