(a) The amounts payable upon contracts, other than for capital improvements or equipment, to the extent that the sums due or to become due for the portion of such contracts which is performed or is to be performed during a fiscal year shall not have been paid or provided for by a budgetary appropriation therefor for such fiscal year or in the tax levy for such fiscal year.

(b) The amounts which are to become due pursuant to contracts for capital improvements or equipment. 4. Contract liabilities: housing guarantees; subsidies. In the case of a city, town or village, the amount of outstanding indebtedness of such city, town or village

(a) On account of any contract for capital or periodic subsidies to a housing authority to be paid subsequent to the then current year.

(b) Arising from a guarantee of the principal of and interest on, or only the interest on indebtedness contracted by a housing authority. The amount of such indebtedness shall be ascertained pursuant to section 143.00 of this chapter. 4-a. Contract liabilities, guarantees of certain hospital indebtedness. In the case of a municipality, the amount of the outstanding indebtedness of the municipality arising from a guarantee authorized by law pursuant to section seven of article seventeen of the state constitution of the principal of and the interest on, or only the interest on indebtedness contracted by an eligible corporation or association for the purpose of providing hospital or other facilities for the prevention, diagnosis or treatment of human disease, pain, injury, disability, deformity or physical condition, and for facilities incidental or appurtenant thereto. The amount of such indebtedness shall be ascertained pursuant to section 143.10 of this chapter. 5. State loans to certain housing authorities and municipalities. In the case of a city, town or village, the amount of unpaid balances of loans by the state to (a) housing authorities acting as instrumentalities of such city, town or village, or (b) municipalities for urban renewal purposes. 6. Judgments, claims, awards and determinations. The amount of outstanding indebtedness represented by (a) judgments which have been docketed and claims which have been settled or compromised, and (b) awards and sums payable by such municipality, school district or fire district pursuant to a determination by a court, or an officer, body or agency, acting in an administrative or quasi-judicial capacity, to the extent to which such judgments, claims, awards and sums remain unpaid. 7. Indebtedness contracted by district corporations. In the case of a city or village in which there is situated a district corporation, as defined in paragraph a of section 102.00 of this chapter, or of a town in the unincorporated area of which there is situated a district corporation, as defined in paragraph a of section 102.00 of this chapter, the amount of outstanding net indebtedness of such district corporation which is allocated to such city, village or town pursuant to section 120.00 of this chapter. 8. Pay-as-you-go financing. In the case of the city of New York the amount deemed to be outstanding indebtedness pursuant to section 122.00 of this chapter. b. There shall be included as the indebtedness of a city school district the amount of outstanding city indebtedness for education purposes allocated to such school district by the state comptroller. c. There shall be included as the indebtedness of a school district in a city the outstanding indebtedness or an appropriate proportion thereof, as the case may be, of merged or annexed school districts as provided in section 121.00 of this chapter.