definiens: means all assets, property, rights and interests of Seller and its Affiliates other than the Purchased Assets, includi ng ( a ) all tangible personal property of Seller or any of its Affiliates ( other than the Purchased Product In ventory and other tangible Purchased Assets ) ; ( b ) a ll Accounts Receivable ; ( c ) all rights to payments und er the Waiver Agreement, dated October 29, 2014, between Purdue Pharma L.P. and Seller ; ( d ) any prep aid Tax, Tax receivable, Tax refund or Tax credit o f Seller or its Affiliates with respect to any Pre - Cl osing Tax Period ; and ( e ) any other rights, claims or causes of action ( including warranty claims ) of or involving Seller or any of its Affiliates ( i ) arisi ng prior to the Closing and relating to any Purchased Contra ct, or ( ii ) related to products supplied or service s provided by or to Seller or its Affiliates prior to or after the Closing that are not included in the Purchased Assets