In Associates Commercial Corp. v. Rash, 520 U.S. 953 (1997), the Supreme Court applied this section in the context of a bankruptcy cram down. Rash purchased a tractor truck for use in his freight hauling business. He made a down payment, agreed to pay the remaining amount in 60 monthly installments, and pledged the truck as collateral. The seller assigned the loan and the truck lien to a third party, ACC. Rash and his wife later filed for bankruptcy. At that time the balance owed to ACC on the truck loan was $41,171. Id. at 956. The debtor exercised the cram down power under section 1325(a)(5)(B), which allows a debtor to retain the property over the objection of a secured creditor. Id. at 957.