definiens: of any Person means and i ncludes the aggregate amount of, without duplication ( i ) all obligations of such Person for borrowed money, ( ii ) all obligations of such Person evidenced by bonds, debentures, notes or other similar instruments, ( iii ) all obligations of such Person to pay the deferred purchase price of property or services ( other than accounts payable incurred in the ordinary course of business determined in accordance with generally accepted accounting principles ), ( iv ) all obligations under capital leases of such Person, ( v ) all obligations or liabilities of others secured by a lien on any asset of such Person, whether or not such obligation or liability is assumed, ( vi ) all guaranties of such Person of the obligations of another Person, ( vii ) all obligations created or ar ising under any conditional sale or other title retention agreement with respect to property acquired by such Person ( even if the rights and remedies of the seller or lender under such agreement upon an event of default are limited to repossession or sale of such property ), ( viii ) net exposure under any interest rate swap, currency swap, forward, cap, floor or other similar contract that is not entered to in connection with a bona 8 fide hedging operation that provides offsetting benefits to such Perso n, which agreements shall be marked to market on a current basis, and ( ix ) all reimbursement and other payment obligations, contingent or otherwise, in respect of letters of credit