; or (ii) an entity that currently processes over 5 percent of the daily harvest of any species. (c) Special rules applicable with respect to cooperatives (1) Limitation on amount of loan involved (A) In general Notwithstanding subsection (b)(3), a loan of not more than $100,000,000 may be made or guaranteed for a cooperative organization under this section. (B) Conditions applicable if loan involved is for more than $50,000,000 A loan of more than $50,000,000 may not be made or guaranteed for a cooperative organization under this section unless the loan is used to carry out a project that significantly increases the livestock and poultry processing in a region, where insufficient processing capacity exists, as determined by the Secretary. (2) Intangible assets (A) In general In determining whether a cooperative organization is eligible for a loan or guarantee under this section, the Secretary may consider the market value of a properly appraised brand name, patent, or trademark of the cooperative. (B) Accounts receivable In the sole discretion of the Secretary, if the Secretary determines that the action would not create or otherwise contribute to an unreasonable risk of default or loss to the Federal Government, the Secretary may take accounts receivable as security for the obligations entered into in connection with a loan made or guaranteed under this section, and a borrower may use accounts receivable as collateral to secure such a loan. (3) Purchase of cooperative stock (A) In general The Secretary may make or guarantee a loan in accordance with this section to an individual farmer or rancher for the purpose of purchasing capital stock of a farmer or rancher cooperative undertaking an eligible project under this section. (B) Processing contracts during initial period A cooperative described in subparagraph (A) with respect to which a farmer or rancher receives a guarantee to purchase stock under subparagraph (A) may contract for services to fulfill any eligible purpose under this section, during the 5-year