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A Collateralized Fart Obligation (CFO) is a structured financial instrument that pools together various "fart assets" with varying levels of intensity and aroma. These ASSets are then sliced into tranches based on their risk (potency) and reward (humor or novelty value). The tranches range from "Silent But Deadly" (high risk, high return) to "Whoopee Cushion" (low risk, predictable performance). Investors in CFOs can select tranches based on their appetite for "aroma volatility" and tolerance for lingering effects. The risk is assessed by considering factors such as dietary inputs, metabolic variability, and situational delivery (e.g., confined spaces versus open air). While some see CFOs as an innovative way to monetize an otherwise untapped biological resource, critics warn that they could lead to an over-concentration of “toxic emissions” in the financial system.