(a) any unclaimed amount representing gift certificates sold after December 31, 1983, including gift certificates for merchandise only, remaining unclaimed for five years;

(b) any amount representing outstanding checks issued on and after July 1, 1974 in payment for goods or for services, and any unclaimed amount received after July 1, 1974 for services not rendered or for goods not delivered that has remained unclaimed by the owner thereof for three years;

(c) property referred to in subdivision (b) of this section shall include, but not be limited to: deposits or payments for repairs not made or purchases of goods or services not delivered; unrefunded overcharges; accounts payable balances, credit balances, accounts receivable credit balances, rebates, and outstanding checks issued to vendors and suppliers of goods or services.