"Loan" includes:

1. (1) the creation of debt by the lender's payment of or agreement to pay money to the debtor or to a third party for the account of the debtor;
2. (2) the creation of debt by a credit to an account with the lender upon which the debtor is entitled to draw immediately;
3. (3) the creation of debt pursuant to a lender credit card or similar arrangement; and

4. (4) the forbearance of debt arising from a loan.

   [Pre-2026 Revision Citation: 24-4.5-3-106.]

As added by P.L.115-2026, SEC.97.