C.R.S. § 15-1.2-410

(1) In this section, “liquidating asset” means an asset whose value will diminish or terminate because the asset is expected to produce receipts for a limited time. The term includes a leasehold, patent, copyright, royalty right, and right to receive payments during a period of more than one year under an arrangement that does not provide for the payment of interest on the unpaid balance. (2) This section does not apply to a receipt subject to section 15-1.2-401 , 15-1.2-409 , 15-1.2-411 , 15-1.2-412 , 15-1.2-414 , 15-1.2-415 , 15-1.2-416 , or 15-1.2-503 . (3) A fiduciary shall allocate: (a) To income: (I) A receipt produced by a liquidating asset, to the extent the receipt does not exceed four percent of the value of the asset; or (II) If the fiduciary cannot determine the value of the asset, ten percent of the receipt; and (b) To principal, the balance of the receipt.