In the late 1980s, the authorization for paying federal benefits in the form of commodity certificates in the Food Security Act of 1985 led to practices where the certificates were used to redeem commodities from a Commodity Credit Corporation (CCC) loan in what came to be known as “PIK and Roll” maneuvers.
Harl, Neil E.
"Using Commodity Certificates to Redeem Crops from CCC Loan,"
Agricultural Law Digest: Vol. 12
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol12/iss8/1