Enterprise Architecture (EA) plays a vital role in aligning business and IT, yet its implementation often encounters challenges due to evolving needs and past architectural decisions. These challenges, termed Enterprise Architecture debt (EA debt), arise from short-term decisions or misalignments that hinder progress toward an optimal architecture. This study proposes two taxonomies: one to characterize EA debt descriptively and another to assess its impact. The taxonomies were developed using systematic literature reviews and refined with practitioner feedback. They offer a structured approach to identify, describe, and evaluate EA debts, enabling organizations to address them systematically. The study demonstrates the application of the taxonomies through a real-world case example, illustrating their potential to support strategic and operational decision-making. These contributions aim to enhance the theoretical foundation and practical management of EA debts, fostering better alignment of architectures with organizational goals.