Case Summary:
Two utility providers moved for allowance of administrative priority claims under § 503(b)(9) for the value of electricity supplied in the ninety days pre-petition.  The Debtor objected, claiming that electricity was not a “good.”  The Court disagreed, and allowed the priority claim.  The Court applied the Uniform Commercial code’s definition of “goods” as all things moveable at the time of identification to the contract.  The Court found that the electricity was identified at the time it was metered at the Debtor’s plant, and that it was moveable both before and immediately after being metered.

Statute/Rule References:
11 U.S.C. § 503(b)(9)
11 U.S.C. § 546(c) -- Right of Reclamation

Key Terms:
Administrative Priority
Electricity
Goods