https://doi.org/10.1351/goldbook.C00811
The three-coordinate carbon atom in a @C00812@ to which the excess positive charge of the ion (other than that located on heteroatoms) may be formally considered to be largely attributed, i.e. which has one vacant p-@O04317@. (N.B. It is not always possible to uniquely identify such an atom.) This formal attribution of charge often does not express the real charge distribution.