Most Mexican securitizations involve the use of a trust as the special-purpose vehicle. This has tax advantages because the sale of the asset may be tax exempt and, at the same time, it is generally considered a true sale. Additionally collateral trusts (fideicomisos de garantía) or payment-source trusts (fideicomisos de fuente de pago) are often in Mexican financings to segregate collateral from the debtor. Almost any project-finance involves transferring assets (in particular cash-flow generating assets) to a trust in order for such trust to be the payment vehicle of the transaction. The rationale behind these transfers is to avoid consolidation of the transferred asset with the estate of the originator.