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93 collateral or (ii) court authorization, granted after notice and a hearing. 11 U.S.C. § 363(c)(2). "Cash Collateral" is defined as including cash, negotiable instruments, documents of title, securities, deposit accounts or other cash equivalents whenever acquired in which the estate and another entity have an interest. 11 U.S.C. § 363(a). It also includes all proceeds, products, offspring, rents, or profits of property subject to a security interest existing before or after the petition date. Id. Additionally, cash collateral includes "fees, charges, accounts, or other payments for the use or occupancy of rooms and other public facilities in hotels, motels, or other lodging properties." Id. It should be noted that inventory and accounts receivable are not otherwise included in the definition of cash collateral. Section 363(c)(2) permits ex parte authorization to use cash collateral in rare circumstances where there may not be time for a hearing, i.e., in a situation where the debtor must use cash to preserve perishable goods. c. Asset Sales Section 363 governs all sales of a debtor's assets (other than those pursuant to a plan of reorganization under Section 1129) 46 regardless of the size of the asset to be sold (so-called "363 Sales"). Thus, this Section applies both in the context of a sale of a single asset as well as a sale of substantially all of the assets of a business. Given the underlying bankruptcy purpose of maximizing the value of the estate assets, 363 Sales are typically undertaken through a public auction process. As a first step in this process, the trustee generally will attempt to find a bidder to set the floor value and opening bid for the asset (a so-called "stalking horse" bidder). Once a stalking horse bidder has been located and a purchase agreement agreed to (or, in the absence of a stalking horse bidder, once the asset is ready to be marketed for sale), the 46 Section 1129 of the Bankruptcy Code is discussed in greater detail in Chapters VI.F. and VI.G. below.

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