definiens: means, with respect to the Company, the following : ( a ) all indebtedness of the Company, whether or notcontingent, for borrowed money ; ( b ) all obligations of the Company for the deferred purchase price of property or services tothe extent required to be accrued in the Company ’s financial statements in accordance with GAAP ; ( c ) all obligations of theCompany evidenced by notes, bonds, debentures or other similar instruments ; ( d ) all indebtedness created or arising underany conditional sale or other title retention agreement with respect to property acquired by the Company ( even though therights and remedies of the Company or lender under such agreement in the event of default are limited to repossession or saleof such property ) ; ( e ) all obligations of the Company as lessee under leases that have been or should be, in accordance withGAAP, recorded as capital leases ; ( f ) all obligations, contingent or otherwise, of the Company under acceptance, letter ofcredit or similar facilities, ( g ) all obligations of the Company to purchase, redeem, retire, defease or otherwise acquire forvalue any capital stock of a Person or any warrants, rights or options to acquire such capital stock, valued, in the case ofredeemable preferred stock, at the greater of its voluntary or involuntary liquidation preference plus accrued and unpaiddividends, excluding amounts included in the Preferred Share Consideration, ( h ) all Indebtedness of others referred to inclauses through above guaranteed directly or indirectly in any manner by the Company and ( i ) all Indebtednessreferred to in clauses through above secured by any encumbrance on property ( including accounts and Contractrights ) owned by such Person, even though the Company has not assumed or become liable for the payment of suchIndebtedness