Section 11401 Of Article 1. Definitions From California Probate Code >> Division 7. >> Part 9. >> Chapter 1. >> Article 1.

. "Debt" means:
  (a) A claim that is established under Part 4 (commencing with Section 9000) or that is otherwise payable in the course of administration.
  (b) An expense of administration.
  (c) A charge against the estate including, but not limited to, taxes, expenses of last illness, and family allowance.