Section 9-326A. Priority of Security Interest in Controllable Account,\n Controllable Electronic Record, and Controllable\n Payment Intangible.\n A security interest in a controllable account, controllable electronic\nrecord, or controllable payment intangible held by a secured party\nhaving control of the account, electronic record, or payment intangible\nhas priority over a conflicting security interest held by a secured\nparty that does not have control.\n