definiens: means an amount ( which may be a positive or negative number or nil ) equal to nil plus(a ) the amount, if any, by which the Closing Net Working Capital is greater than the Estimated Net WorkingCapital, minus ( b ) the amount, if any, by which the Closing Net Working Capital is less than the EstimatedNet Working Capital, minus ( c ) the amount, if any, by which Closing Indebtedness is greater than EstimatedClosing Indebtedness, plus ( d ) the amount, if any, by which Closing Indebtedness is less than EstimatedClosing Indebtedness, plus ( e ) the amount, if any, by which Closing Net Cash is greater than the EstimatedClosing Net Cash, minus ( f ) the amount, if any, by which the Estimated Closing Net Cash is greater than theClosing Net Cash, minus, ( g ) the Sales Tax Claim Amount