An agreement by an electric company or assignee to transfer rate stabilization property that expressly states that the transfer is a sale or other absolute transfer signifies that: the transaction is a true sale and is not a secured transaction; and legal and equitable title has passed to the entity to which the rate stabilization property is transferred. The status of the transfer as a true sale prevails regardless of any recourse the purchaser may have against the seller, or any other term of the parties’ agreement, including: the seller’s retention of an equity interest in the rate stabilization property; the fact that the electric company acts as the collector of qualified rate stabilization charges relating to the rate stabilization property; and the treatment of the transfer as a financing for tax, financial reporting, or other purposes.