Oregon Revised Statutes Property Rights and Transactions § 95.210

(1) A debtor is insolvent if, at a fair valuation, the sum of the debtor's debts is greater than all of the debtor's assets.

(2) A debtor who is generally not paying debts of the debtor as they become due is presumed to be insolvent.

(3) A partnership is insolvent under subsection (1) of this section if, at a fair valuation, the sum of the partnership's debts is greater than the aggregate of all of the partnership's assets and the sum of the excess of the value of each general partner's nonpartnership assets over the partner's nonpartnership debts.

(4) Assets under this section do not include property that has been transferred, concealed or removed with intent to hinder, delay, or defraud creditors or that has been transferred in a manner making the transfer voidable under ORS 95.200 to 95.310.

(5) Debts under this section do not include an obligation to the extent the obligation is secured by a valid lien on property of the debtor not included as an asset.