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Using an ERP, the owner remains on title to the real estate or business, whilst a third party depletes its value, typically through a bogus mortgage or some other arrangement whereby the asset is used as collateral or security for a debt.
FORBES: Magazine Article
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Taking care of employees, leading by example and demonstrating that you're interested in helping build their security will have a collateral benefit.
FORBES: Magazine Article
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Firms that lend out safe collateral will need to apply rigorous haircuts on the riskier collateral they accept to ensure they have ample security if a counterparty implodes.
ECONOMIST: Collateral management
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The ECB has a pretty generous and broad definition of the assets or collateral it is prepared to take as security for loans to banks.
BBC: Why banks are eurozone's fault line