Debt-like items checklist and identification from TB

Identify potential debt-like items for {target_name}.

Inputs:
- Trial balance and GL detail: {tb_gl_detail}
- Debt agreements and notes: {debt_docs}
- Accruals and provisions detail: {accruals_detail}
- Related party balances: {related_party_balances}
- Off-balance commitments: {commitments}

Output:
1) Debt-like checklist with definitions (by category).
2) Candidate items list with amounts, accounts, and why debt-like.
3) Follow-up questions and documents needed to confirm.
4) Deal implication summary (purchase price, indemnities, covenants).

Be conservative and flag ambiguous items.