ÿWPCŒ …# VUNa %¯ 0Dµ4ù U> bZ 0`b UP 0ˆ 0Dš Þ w@æ 0J& 0Tp 0^Ä 0h" 0rŠ 0|ü 0†x 0þ 1uŽU, 0d/ D3“ BÆ 0@ãU,#U>O±U6>B)tDC AMàU*-EWœõ¡v~–vÓ AOçÆ6 0Dü D/@ Bo˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÀÌÀääÀÀÌ0 (ÈhH  Z ‹6Times New Roman RegularX(óf$¡¡Ò€°ÒÒÀ°ÒŽUv 3|x <èÀ( 9Z &Courier Regular- ù-(83‚ª$©©Ý ƒóf!ÝÒ€°ÒÒÀ°ÒÝ  Ý&@FÐZ ‹8CaslonOpnface BT Regular(8(3ß«$¤¤Ý ƒóf!ÝÒ€°ÒÒÀ°ÒÝ  Ýà Ø àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó P D [ U   D Ó€ 2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ! ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)< Œ 9p`(ModernP ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ,,,,'ÿÿdxd d("ÿÿ$££Ò  ÒÒ  Ò< Œ 9p`(Monaco< Œ 9p`(&Times New Roman §Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€#ÔÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ )ÝÝ  ÝÌÌÌ< Œ 9p`(Courier New% Line 7 d22227Border 1dd€-3Cþÿ << Gÿÿ< Œ 9p`(Arial ;Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€#ÔÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÔ€5ÔÔ€5ÔÓ  ÓÔ YYY ÔFILEDÔ€5XÔÌÌò òMarchÏ25,Ï1996ÌÌCecilÏCrowson,ÏJr.ÌÔ€5ôÔAppellateÏCourtÏClerkó ó ûÝ ƒ!ÝÑ#€d#ÑÔ€#ÔÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€1ÔThe€Code€authorizes€consequential€damages€in€SectionsÏ47„2„714(3)€and€47„2„715(2)(1992).€€Lost€profits€are€allowableÏas€consequential€damages€under€these€sections.€€òòFirstÏTennessee€Bank€Nat'l€Ass'n€v.€Hurd€Lock€&€Mfg.€Co.óó,€816€S.W.2dÏ38,€42„43€(Tenn.€Ct.€App.€1991).€€Ô€/ÔÌ ëÝ ƒ!ÝÑ#€d#ÑÔ€#ÔÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€1ÔTenn.€R.€App.€P.€13(d).ÌPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'@Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑMonacoÑÑ ÑÒ  BA: T Monaco ÒÒ  BA: T Monaco Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€#ÔÓ&€..X„d&ÓÑ#€..Xd#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÑ , ÑÑ\R AØ'\ћр ÑÑ7€ä XXdÈdÈ7ÑÑ  ÑÖ€0Öœà àà àà àà àà àà àà àà àÔ€1Ôà àMarch€25,€1996›œà àÌ›à àà àà àà àà àà àà àà àà àòòFOR€œPUBLICATIONóóÌ›ÌÓÓà@ àIN€THE€SUPREME€COURTÏOF€TENNESSEEÌÙ€€ÙœßL€463;+'h|` à. `€€Lß›à@ àAT€KNOXVILLEÌÌÌÓÓœKULTURA,›€INC.,à àà àà àà à(Ìà àà àà àà àà àà à(Ì€€€€€Plaintiff„Appellant,à à(Ìà àà àà àà àà àà à(Ìà àà àà àà àà àà à(€€KnoxÏChanceryÌà àà àà àà àà àà à(ÌÒ € ÒÒ h Òà àà àà àà àà àà à(€€Hon.€H.ÏDavid€Cate,€Chancellor€Ìv.à àà àà àà àà àà à(Ìà àà àà àà àà àà à(€€No.Ï03S0l„9505„CH„00060Ìà àà àà àà àà àà à(Ìà àà àà àà àà àà à(ÌSOUTHERN€LEASING€CORPORATION,à à(Ìà àà àà àà àà àà à(Ìà àDefendant„Appellee.à àà à(ÌÌÌÌÌòòFor€Plaintiff„Appellantóó:à àà à€€€à àòòForÏDefendant„Appelleeóó:ÌÌDouglas€L.€Duttonà àà àà à€€€Ïà àFrederick€L.€Conrad,€Jr.ÌHodges,€Doughty€&€Carsonà àà à€Íà àAndrew€L.€Colocotronisà àÌKnoxvilleà àà àà àà àà à€€à àAmbrose,€Wilson,€GrimmÌà àà àà àà àà àà àà àà àand€DurandÌà àà àà àà àà àà àà àKnoxvilleÌÌÌÌÌÌÌÌÌÌà@ àÔ€1°ÔÔ€Ôò òòòO€P€I€N€I€O€Nóóó óÔ€1ÔÔ€1XÔÌÌÌÌÌÌÌÌÌœ›ÌJudgment€of€Court€of€Appeals€Reversed;€ÌJudgment€of€Trial€Court€Affirmed.à àà àà àà à€€€à àREID,€J.ÌÌÒ € ÒÒ À ÒÓ` °‚X.h—XÓÓÓà àThis€case€presents€for€decision€the€liability€of€aÏ"UCC„1"€filer€who€fails€to€timely€file€a€terminationÏstatement.€€The€plaintiff,€Kultura,€Inc.,€asserts€thatÏpursuant€to€Tenn.€Code€Ann.€ðð€47„9„404(1)€(1992),€it€isÏentitled€to€damages€for€the€loss€of€the€sale€of€its€businessÏand€attorney's€fees,€and€the€statutory€penalty€of€$100.00,€asÏthe€result€of€the€defendant's,€Southern€Leasing€Corporation's,Ïfailure€to€file€a€termination€statement€under€Tennessee'sÍUniform€Commercial€Code.€€The€trial€court€found€that€SouthernÏLeasing€had€failed€to€file€the€termination€statement€asÏrequired€by€Section€47„9„404(1)€but€limited€Kultura's€damagesÏto€the€$100.00€statutory€penalty.€€The€Court€of€Appeals€heldÏthat€because€the€financing€statement€covered€a€lease,€ratherÏthan€a€security€agreement,€Section€47„9„404(1)€was€notÏapplicable€and€dismissed€Kultura's€suit.€€This€Court€concludesÏthat€the€decision€of€the€Court€of€Appeals€must€be€reversed€andÏthe€judgment€of€the€trial€court€affirmed.ÌÌÓ  ÓI.ÌÓ  ÓÌà àKultura€owned€and€operated€several€frozen€yogurtÏshops,€known€as€"Zack's€Famous€Frozen€Yogurt."€€In€1987,ÏKultura€entered€into€certain€agreements€with€Southern€LeasingÏregarding€restaurant€equipment€which€it€used€in€its€shops.€ÏThis€case€involves€a€lease€agreement€dated€August€7,€1987,Ïconcerning€equipment€located€in€Kultura's€business€at€theÏHamilton€Place€Mall€in€Chattanooga.€€The€parties€also€agreedÏthat€Kultura€could€purchase€the€equipment€for€the€additionalÏpayment€of€10€percent€of€the€original€cost€price.€ò ò€ó óOnÍSeptember€14,€1987,€Southern€Leasing€filed€a€financingÏstatement€in€the€Tennessee€Secretary€of€State's€OfficeÏcovering€that€equipment€pursuant€to€Tenn.€Code€Ann.€ðð47„9„408Ï(1992).€€The€UCC„1€stated€on€its€face€"True€Lease€„€NoÏsecurity€interest."ÌÌà àKultura€completed€the€lease€payments€and,€onÏDecember€20,€1991,€purchased€the€equipment€for€the€agreedÏamount€of€$3,670.18.€€ÌÌà àIn€early€1992,€Kultura€began€discussing€the€sale€ofÏthe€Hamilton€Place€business€to€Jay€Wiston.€€The€partiesÏtentatively€agreed€upon€a€purchase€price€of€$70,000.00€for€theÏequipment€and€Kulturaððs€premises€lease.€€The€terms€of€theÏagreement€required€that€Kultura€deliver€clear€title€to€theÏequipment€at€the€closing.€€When€a€title€search€disclosed€theÏfinancing€statement€on€the€equipment,€Wiston€refused€toÏexecute€the€purchase€agreement€until€the€property€was€clearedÏof€the€incumbrance.ÌÌà àOn€April€1,€1992,€Kultura's€attorney€sent€a€letterÍto€Southern€Leasing€advising€that€Kultura€was€selling€theÏproperty€and€requesting€that€it€release€two€financingÏstatements,€including€the€financing€statement€covering€theÏequipment€which€is€the€subject€of€this€suit.€€The€attorneysÏfor€the€parties€discussed€by€telephone€on€April€14,€1992,ÏKultura's€request€that€the€financing€statement€be€released.€ÏBy€letter€dated€May€1,€1992,€to€Southern€Leasing's€attorney,ÏKultura's€attorney€emphasized€the€urgent€need€for€a€Ïtermination€statement€for€the€Hamilton€Place€equipment€andÏdemanded€compliance€with€the€provisions€of€Section€47„9„404(1).€€On€May€19,€1992,€Kultura's€attorney€sent€a€thirdÏletter€advising€Southern€Leasing's€attorney€of€the€prospectiveÏsale.€€The€letter€included€the€following:ÌÌÓÓà8 àà àPlease€be€advised€that€if€we€do€notÏreceive€the€termination€statementÏimmediately,€my€client€will€be€in€dangerÏof€losing€this€sale.€€In€addition€to€theÏstatutory€penalty€as€set€out€in€T.C.A.€ððÏ47„9„404,€we€will€also€hold€your€clientÏresponsible€for€any€losses€sustained€ifÏmy€client's€sale€falls€through.€€We€areÏunaware€of€any€justification€for€yourÏclient's€continued€refusal€to€execute€andÏdeliver€the€required€terminationÏstatement.€ÌÌÌà àÌÓÓà àOn€June€4,€1992,€Kultura€filed€a€complaint€forÏdeclaratory€judgment€and€damages.€€On€August€19,€1992,€beforeÏthe€suit€had€proceeded€further,€Southern€Leasing,€withoutÏnotifying€Kultura,€mailed€a€termination€statement€to€theÏSecretary€of€State's€office.€€On€September€11,€1992,€KulturaÏreceived€a€copy€of€a€termination€statement€which€had€beenÏfiled€on€August€25,€1992.€€Kultura€promptly€notified€WistonÏthat€the€financing€statement€had€been€terminated€and€that€itÏwas€ready€to€consummate€the€sale,€but€Wiston€responded€that€heÏwas€no€longer€interested€in€buying€the€Hamilton€PlaceÏbusiness.€ÌÌà àBy€order€entered€October€5,€1992,€the€trial€courtÏfound€that€because€Southern€Leasing€had€filed€the€terminationÏstatement,€the€only€issue€remaining€was€Kultura's€claim€forÏdamages.€€At€the€initial€hearing€on€damages,€the€trial€courtÏruled€that€not€only€had€Southern€Leasing€violated€Section€47„9„404(1),€but€it€also€was€guilty€of€tortious€interference€withÏa€prospective€contractual€relationship.€€The€trial€court€firstÏheld€that€Kultura€had€sustained€damages€in€the€amount€ofÏ$45,000.00€due€to€the€loss€of€sale.€€However,€the€court,€notÍbeing€satisfied€with€the€assessment€of€damages,€allowed€theÏparties€to€present€additional€proof€on€that€issue.€€On€theÏsubsequent€hearing,€the€court€concluded€that€Kultura€hadÏfailed€to€prove€any€damages.€€In€rejecting€Kulturaððs€claim€forÏdamages,€except€for€the€statutory€penalty€under€Section€47„9„404(1),€the€trial€court€found€that€the€business€still€was€Ïworth€as€much€as€the€prospective€purchaser€had€offered€to€payÏfor€it.€€The€trial€court€also€declined€to€award€attorney'sÏfees€under€Section€47„9„404(1).€€Accordingly,€Kultura€wasÏawarded€a€judgment€in€the€amount€of€the€statutory€penalty€forÏfailing€to€file€a€termination€statement€„€$100.00.€€ÌÌà àBased€on€its€conclusion€that€Section€47„9„404(1)€didÏnot€apply,€the€Court€of€Appeals€reversed€the€award€of€theÏ$100.00€statutory€penalty€and,€otherwise,€affirmed€theÏjudgment€of€the€trial€court.€ÌÌÓ  ÓII.ÌÌÓ  Ó€à àThe€first€issue€is€whether€Southern€Leasing€wasÏrequired€to€file€a€termination€statement.€€Tenn.€Code€Ann.€ððÍ47„9„404(1)€provides€in€pertinent€part:ÌÌÓÓà8 àIf€a€financing€statement€coveringÏconsumer€goods€is€filed€.€.€.€,€thenÏwithin€one€(1)€month€or€within€ten€(10)Ïdays€following€written€demand€by€theÏdebtor€after€there€is€no€outstandingÏsecured€obligation€and€no€commitment€toÏmake€advances,€incur€obligations€orÏotherwise€give€value,€the€secured€partyÏmust,€unless€the€filing€lapses€duringÏsuch€period,€file€with€each€filingÏofficer€with€whom€the€financing€statementÏwas€filed,€a€termination€statement€to€theÏeffect€that€he€no€longer€claims€aÏsecurity€interest€under€the€financingÏstatement,€which€shall€be€identified€byÏfile€number.€€In€other€cases€wheneverÏthere€is€no€outstanding€securedÏobligation€and€no€commitment€to€makeÏadvances,€incur€obligations€or€otherwiseÏgive€value,€the€secured€party€must€onÏwritten€demand€by€the€debtor€send€theÏdebtor,€for€each€filing€officer€with€whomÏthe€financing€statement€was€filed,€aÏtermination€statement€to€the€effect€thatÏhe€no€longer€claims€a€security€interestÏunder€the€financing€statement,€whichÏshall€be€identified€by€file€number.€.€.ÏIf€the€affected€secured€party€fails€toÏfile€such€a€termination€statement€.€.€.Ïwithin€ten€(10)€days€after€proper€demandÏtherefor€he€shall€be€liable€to€the€debtorÏfor€one€hundred€dollars€($100),€and€inÏaddition€for€any€loss€caused€to€theÏdebtor€by€such€failure.ÌÌÌÌÓÓà àThe€financing€statement€at€issue€in€this€case€wasÍfiled€with€the€Secretary€of€State's€office€pursuant€to€Tenn.ÏCode€Ann.€ðð€47„9„408,€which€provides:ÌÌÓÓà8 àA€consignor€or€lessor€of€goods€may€file€aÏfinancing€statement€using€the€termsÏ"consignor,"€"consignee,"€"lessor,"Ï"lessee"€or€the€like€instead€of€the€termsÏspecified€in€ðð€47„9„402.€€The€provisionsÏof€this€part€shall€apply€as€appropriateÏto€such€a€financing€statement€but€itsÏfiling€shall€not€of€itself€be€a€factor€inÏdetermining€whether€or€not€theÏconsignment€or€lease€is€intended€asÏsecurity€(ðð€47„1„201(37)).€€However,€ifÏit€is€determined€for€other€reasons€thatÏthe€consignment€or€lease€is€so€intended,Ïa€security€interest€of€the€consignor€orÏlessor€which€attaches€to€the€consigned€orÏleased€goods€is€perfected€by€such€filing.ÌÌÌÌÓÓà àThis€provision€of€the€Uniform€Commercial€CodeÏauthorizes€the€filing€of€a€financing€statement€by€a€partyÏwhose€interest€in€the€described€property€is€that€of€aÏconsignor€or€a€lessor,€whether€or€not€a€security€interest€isÏretained.€€The€filing€of€a€financing€statement€does€not€changeÏthe€legal€relationship€between€the€parties.€€In€the€CommentsÏto€the€Official€Text€for€Section€47„9„408,€it€is€recognizedÏthat€a€"lessor€may€choose€to€file€for€safety€even€whileÏcontending€that€the€lease€is€a€true€lease€for€which€no€filingÍis€required."€€The€Comments€further€state€that€"[i]f€the€leaseÏis€a€true€lease,€none€of€the€provisions€of€the€ArticleÏ[Chapter]€is€applicable€to€the€lease€òòas€an€interest€in€theÏchattel.óó"€€(Emphasis€added.)€€Thus,€if€the€lease€is€a€trueÏlease,€questions€involving€the€lessor's€interest€in€theÏproperty€„„€such€as€priority€„„€are€not€governed€by€Article€9Ïof€the€Uniform€Commercial€Code.€€This€does€not€mean,€however,Ïthat€the€lessor€who€files€"for€safety"€under€Section€47„9„408Ïcan€take€advantage€of€this€provision€and€ignore€otherÏprovisions€of€Article€9€pertaining€to€filing.€ÌÌà àOnce€a€party€chooses€to€use€the€Uniform€CommercialÏCode€to€protect€itself€by€filing€a€financing€statement€underÏSection€47„9„408,€it€is€bound€by€the€terms€of€Section€47„9„404(1)€to€release€the€financing€statement€within€the€specifiedÏperiod€of€time€after€proper€demand,€even€if€the€transaction€inÏquestion€was€intended€to€create€a€"true€lease."€€This€holdingÏis€supported€by€language€in€Section€47„9„408€stating€thatÏ"[t]he€provisions€of€this€part€[Part€4€„„€Filing]€shall€applyÏas€appropriate€to€such€a€financing€statement."€€This€CourtÏagrees€with€the€conclusion€of€the€trial€court€that€once€aÍfinancing€statement€has€been€filed,€for€whatever€purpose,€itÏis€"appropriate"€for€the€provisions€of€Section€47„9„404(1)€toÏapply.€€Since€the€character€of€the€transaction€is€notÏdeterminative€for€purposes€of€Section€47„9„404(1),€it€is€notÏnecessary€to€decide€whether€a€security€interest€in€theÏproperty€was€retained€in€the€instrument€filed.Ìà àÌà àThe€record€fully€supports€the€holding€of€the€trialÏcourt€that€Southern€Leasingððs€failure€to€file€the€terminationÏstatement€was€a€violation€of€Section€47„9„404(1).€ÏAccordingly,€the€trial€court's€judgment€of€the€$100.00Ïstatutory€penalty€is€affirmed.€€Ìà àÌà àThe€next€issue€is€whether€Kultura€is€entitled€toÏdamages€in€addition€to€the€statutory€penalty.€€Under€SectionÏ47„9„404(1),€Southern€Leasing€is€obligated€to€pay€damages€forÏ"any€loss"€caused€to€Kultura€by€Southern€Leasing's€failure€toÏfile€a€termination€statement.€€€Kultura€asserts€that€"anyÏloss"€includes€profit€lost€from€the€sale€of€its€business€and€Ïattorney's€fees.ÌÌà à€The€Court's€role€in€construing€statutes€is€toÏ"ascertain€and€carry€out€the€legislative€intent€without€undulyÏrestricting€or€expanding€the€statute's€coverage€beyond€itsÏintended€scope."€€òòState€v.€Sligeróó,€846€S.W.2d€262,€263€(Tenn.Ï1993).€€Whenever€possible,€legislative€intent€should€beÏdetermined€from€the€plain€language€of€the€statute,€"read€inÏthe€context€of€the€entire€statute,€without€any€forced€orÏsubtle€construction€which€would€extend€or€limit€its€meaning."€ÏòòNational€Gas€Distributors,€Inc.€v.€Stateóó,€804€S.W.2d€66,€67Ï(Tenn.€1991).ÌÌÓ&` °‚X.h‡X‘#€%ŽX&Óà à"Any€loss"€is€not€defined€in€the€Code,€and€the€fewÏcases€from€other€jurisdictions€addressing€Section€9„404(1)€ofÏthe€UCC€provide€little€guidance.€€"Any€loss"€could€beÏconstrued€broadly€to€include€lost€profits.€€A€broadÏconstruction€is€supported€by€the€statement€in€Tenn.€Code€Ann.Ïðð€47„1„106(1)€(1992)€that€"[t]he€remedies€provided€by€chaptersÏ1„9€of€this€title€shall€be€liberally€administered€to€the€endÏthat€the€aggrieved€party€may€be€put€in€as€good€a€position€asÏif€the€other€party€had€fully€performed."€€However,€Section€47„1„106(1)€also€mandates€that€"neither€consequential€or€specialÍnor€penal€damages€may€be€had€except€as€specifically€providedÏin€chapters€1„9€of€this€title€or€by€other€rule€of€law."× ƒ7 ××  ×€€SinceÏSection€47„9„404(1)€does€not€specifically€provide€forÏconsequential€or€special€damages,€there€can€be€no€award€forÏdamages€for€lost€profits€unless€authorized€by€other€rule€ofÏlaw.€€ÌÌÒ € ÒÒ ° Òà àAn€aggrieved€party€under€Section€47„9„404(1)€isÏnot€limited€to€the€statutory€penalty€for€failure€to€file€aÏtermination€statement€when€another€rule€of€law€provides€aÏgreater€remedy.€€òòSeeóó€òòe.g.óó,€òòTyler€v.€Eastern€Discount€Corp.óó,Ï286€N.Y.S.2d€948,€952€(N.Y.€1968).€€In€this€case,€KulturaÏcontended,€and€the€trial€court€initially€agreed,€thatÏSouthern€Leasing's€failure€to€file€the€termination€statementÏalso€constituted€the€tort€of€intentional€interference€withÏprospective€economic€advantage.€€However,€intentionalÏinterference€with€prospective€economic€advantage€has€notÏbeen€recognized€as€a€cause€of€action€in€this€state.€€òòQualityÍAuto€Parts€v.€Bluff€City€Buickóó,€876€S.W.2d€818,€823€(Tenn.Ï1994).€€And,€furthermore,€after€the€second€hearing€onÏdamages,€the€trial€court€found€that€Kultura€had€failed€toÏprove€any€damages.€€The€evidence€does€not€preponderateÏagainst€that€finding.× ƒ8 ××  ×€€€€Thus,€there€is€no€proof€of€lossÏunder€any€other€rule€of€law.€€Consequently,€the€judgmentÏthat€Kultura€is€not€entitled€to€damages€for€the€loss€of€theÏsale€of€its€business€is€affirmed.€€€€ÌÌà àThe€final€issue€concerns€attorneyððs€fees.€ÏGenerally,€attorney's€fees€are€not€recoverable€in€theÏabsence€of€a€statute€or€contract€specifically€providing€forÏsuch€recovery.€€òòPullman€Standard,€Inc.€€v.€Abex€Corp.óó,€693ÏS.W.2d€336,€338€(Tenn.€1985).€€There€appears€to€be€noÏdecision€addressing€whether€under€UCC€Section€9„404(1)€"anyÏloss"€includes€attorney's€fees.€€The€term€"any€loss"€is€alsoÏused€in€UCC€Section€2„715(2)(a),€regarding€what€is€includedÏin€a€buyer's€consequential€damages€resulting€from€a€seller'sÏbreach.€€Although€this€section€also€is€written€Ñ X Ñbroadly€as€toÏinclude€"any€loss,"€courts€consistently€have€held€that€theÏCode€makes€no€change€in€the€general€rule€that,€regardless€ofÍthe€outcome€of€the€litigation,€each€party€must€bear€its€ownÏlegal€expenses.€€2€Roy€Ryden€Anderson,€òòDamages€Under€theÏUniform€Commercial€Codeóó€ðð€11.34,€p.€132€(1992).€€BecauseÏSection€47„9„404(1)€does€not€specifically€provide€forÏattorney's€fees,€the€allowance€of€attorney's€fees€is€notÏauthorized.€€Accordingly,€the€judgment€that€Kultura€is€notÏentitled€to€attorney's€fees€is€affirmed.ÌÌà àThe€Court€of€Appeals'€decision€is€reversed,€andÏthe€trial€court's€judgment€awarding€the€statutory€penalty€Ìof€$100.00€is€affirmed.€Costs€are€taxed€to€the€defendant„appellee,€Southern€Leasing.ÌÌÓÓà àà àà àà à____________________________Ìà àà àà àà àReid,€J.ÌÌÌConcur:ÌÌAnderson,€C.J.,€Drowota,€Birch,Ì€€€and€White,€JJ.