Indiana Code § 23-18.1-5-2

Holding of assets; accounting for assets separately
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Sec. 2. (a) Assets associated with a series may be held directly or indirectly, including in the name of the series, in the name of the master limited liability company, through a nominee, or otherwise.       (b) Records maintained for a series that reasonably identify its assets, including by: (1) specific listing; (2) category; (3) type; (4) quantity; (5) computational or allocational formula or procedure, including a percentage or share of any asset or assets; or (6) any other method under which the identity of the assets is objectively determinable; is considered to account for the assets associated with the series separately from the other assets of the master limited liability company or any other series of the master limited liability company.

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