. . . . "-21Indebtedness or other obligations relating to such properties or assets or received in any other noncash form), in each case net of: (1) all accounting, investment banking, legal, title and recording tax expenses, commissions and other fees and expenses incurred, and all Federal, state, provincial, foreign and local taxes required to be paid or be accrued as a liability under GAAP, as a consequ" . . . . . .