MEMORANDUM OPINION
JUDITH K. FITZGERALD, Bankruptcy Judge.
The issue before the court is whether fees paid by debtor-in-possession's (hereafter Debtor) motel customers constitute cash collateral under 11 U.S.C. § 363(a). The security agreement and financing statement provide that Equibank, whose successor in interest is Liberty Savings Bank (hereafter Mortgagee), the movant herein, has a security interest in, inter alia, "all of Mortgagor's right...
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