Okla. Stat. tit. 14A, § 14A-3-106: Definition: "Loan"

(1) "Loan" includes

(a) 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;

(b) the creation of debt by a credit to an account with

the lender upon which the debtor is entitled to draw

immediately;

(c) the creation of debt pursuant to a lender credit card

or similar arrangement, except that the creation of

debt or the forbearance of debt arising from a sale or

lease of goods or services pursuant to a lender credit

card shall be a "loan" only as to the issuer of such

card and not as to a seller nor a lessor nor any

assignee of a seller's right to payment or lessor's

right to payment; and

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

(2) "Loan" does not include the creation of debt nor the

forbearance of debt in connection with a sale or lease of goods or

services arising pursuant to a seller credit card as to the issuer

of such card, nor a seller, a lessor or any assignee of a seller's

or lessor's right to payment, nor otherwise.