N.Y. DCD Law § 270

§ 270. Definition of terms. In this article "assets" of a debtor means\nproperty not exempt from liability for his debts. To the extent that any\nproperty is liable for any debts of the debtor, such property shall be\nincluded in his assets.\n "Conveyance" includes every payment of money, assignment, release,\ntransfer, lease, mortgage or pledge of tangible or intangible property,\nand also the creation of any lien or incumbrance.\n "Creditor" is a person having any claim, whether matured or unmatured,\nliquidated or unliquidated, absolute, fixed or contingent.\n "Debt" includes any legal liability, whether matured or unmatured,\nliquidated or unliquidated, absolute, fixed or contingent.\n