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In most of the legal systems, to guaranty the loans, there are two types of collaterals: Fixed charge ands Floating charge. The first type often occurs in tangible properties and assets while the second one has an ability to occur in the debtor's whole assets. Floating charge, which has been recognized in Article 9 of the Uniform Commercial Code, has been considered to create security interest in the debtor's future assets and also to create trust about the maintenance of mortgage on alienable properties. Precision, coherence and comprehensiveness of this Article have been inspired by most of the legal systems in codification of the rules of mortgage contracts. Although there are some regulations about mortgage contract in the Civil Code of Iran, taking securities from asset's value and future's benefit has been permitted to facilitate loan receiving in manufacturing plans since 2007. In this research, such a new regulation is studied comparatively in both contexts of Iranian and American legal systems.