Which of the following rights is NOT considered an intangible right?

In the context of secured transactions, intangible rights are typically those that do not have a physical form but can still be the subject of a security interest. Among the options provided, certain rights to real estate are classified as tangible rights because they pertain to physical property. These rights might include interests in land, leases, or other rights associated directly with real estate, which can be seen or touched and relate to specific, identifiable parcels of land.

On the other hand, accounts, deposit accounts, and chattel paper are all considered intangible rights. Accounts refer to rights to payment for goods sold or services rendered, which exist in a form that is not physical. Deposit accounts represent the financial right a person has over a bank account, and chattel paper represents a document that evidences both a monetary obligation and a security interest in a specific good or goods.

The distinction lies in the nature of the rights being discussed; real estate rights are attached to something tangible, whereas the others represent financial or legal interests that do not have a physical presence. Thus, identifying certain rights to real estate as the option that is not considered an intangible right is accurate.