/ˈnɑn ɪɡˈzɛmpt ˈprɑpərti/ – Phrase
Definition: Tài sản không miễn trừ.
A more thorough explanation: a debtor’s property that can be liquidated to pay off creditors
Example: In a Chapter 7 case, there is often little or no non-exempt property available to pay back creditors.