Which of these accounts should be included to calculate the DEBT (D)considered in the WACC...

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Accounting

Which of these accounts should be included to calculate the DEBT (D)considered in the WACC : D/(D+E))*Rd(1-t%)+(E/(D+E))*Re ?Current liabilities:
Short-term borrowings
Accounts payable
Accrued liabilities
Accrued income taxes
Long-term debt due within one year
Operating lease obligations due within one year
Finance lease obligations due within one year
Total current liabilities
Long-term debt
Long-term operating lease obligations
Long-term finance lease obligations
Deferred income taxes and other

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