definiens: means ( A ) the Closing Recothrom Inventory Value, plus ( B ) the Closing Wor king Capital Adjustment Amount and less ( C ) the amo unt of Indebtedness of all Acquired Companies and Busin ess Subsidiaries as of the Closing Date ; and 15 ( ii ) means an amount ( which may be positive or negative ) equal to ( A ) the amount of the consolidated current assets of the Businesses as of the Closing Date to be transferred to Buyer or an Affiliate whether by asset sale or stock sale as contemplated by this Agreement ( other than Recothro m Inventory, cash and cash equivalents or similar t ype investments, bank accounts, certificates of deposit, Treasury bills and other marketable securities an d deferred Tax assets ) of the type described by the asset line items on the Form of Closing Statement, less ( B ) t he amount of the consolidated current liabilities of the Busi nesses as of the Closing Date to be transferred to Buyer or an Affiliate whether by asset sale or stock sale as co ntemplated by this Agreement ( other than Indebtedne ss and deferred Tax liabilities ) of the type described by the liability line items on the Form of Closing Sta tement, plus ( C ) the amount of any cash or cash equivalents or s imilar type investments, bank accounts, certificate s of deposit, Treasury bills or other marketable securit ies of the Businesses as of the Closing Date to be transferred to Buyer or an Affiliate, whether by asset sale or sto ck sale as contemplated by this Agreement, less ( D ) $ 6,100,000