; and (B) includes transactions with a true-up mechanism. (10) Small business The term small business has the meaning given the term small-business concern in section 3 of the Small Business Act ( 15 U.S.C. 632 ). (11) Small business financing The term small business financing — (A) means any line of credit, closed-end commercial credit, sales-based financing, or other non-equity obligation or alleged obligation of a partnership, corporation, cooperative, association, sole proprietorship, or other entity that is not more than $2,500,000