including means “including without limitation.”
includes or “including” means includes or including without limitation; and
Payables Liabilities of a party arising from the borrowing of money or the incurring of obligations for services, merchandise or goods purchased.
accrued is used in its accounting sense, i.e., an amount paid is no longer accrued. In the calculation of amounts of things, differences and sums may generally result in negative numbers, but when the calculation of the excess of one thing over another results in zero or a negative number, the calculation is disregarded and an "excess" does not exist. Portions of things may be expressed as fractions or percentages interchangeably.
Attributable is defined in Section 3.1(b)(i) of this Agreement.