BELL, Chief Judge.
1. As defendant filed its financing statement four days after plaintiff, the issue is whether defendant has a perfected purchase money security interest in the collateral so as to entitle it to a special priority over plaintiff's claim under Code Ann. § 109A-9-312 (4), which provides: "(4) A purchase money security interest in collateral other than inventory has priority over a conflicting security interest in the same collateral if...
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