IBM's debt grew 5.2 billion dollars in the 3 months leading up to the last report:
https://finbox.com/NYSE:IBM/explorer/total_debt/
R.A. stands for redundant assets, maybe Arvind can sell IBM's trademark and goodwill to raise money.
"IBM goodwill and intangible assets for the quarter ending March 31, 2026 were $89.333B, a 13.86% increase year-over-year."
https://www.macrotrends.net/stocks/charts/IBM/ibm/goodwill-intangible-assets-total