definiens: means the aggre gate amount of ( i ) any obligations of Seller for borrowed money, or with respect to depos its or advances of any kind to Seller, and any prep ayment premiums, penalties and any other fees and expenses paid to satisfy such indebtedness, ( ii ) any obliga tions of Seller evidenced by bonds, debentures, notes or sim ilar instruments, ( iii ) any obligations of Seller u pon which interest charges are customarily paid ( excluding tr ade accounts payable ), ( iv ) any obligations of othe rs secured by any Lien ( other than a Permitted Lien ) on proper ty or assets owned or acquired by Seller, whether o r not the obligations secured thereby have been assumed, ( v ) any obligations of Seller under interest rate or cu rrency swap transactions, ( vi ) any amounts owed with respect to drawn letters of credit issued for the account of Seller, ( vii ) any guaranties or arrangements having the economic effect of a guaranty by Seller of any indebtedness of any other Person and ( viii ) any accrued interest or pen alties on any of the foregoing