definiens: means, with respect to any Person, without duplication, ( a ) any obligation of such Person(i ) constituting the principal amount, plus any related accrued and unpaid interest, fees, expenses and prepaymentpremiums or penalties, of indebtedness for borrowed money ; ( ii ) evidenced by any note, bond, debenture, bankersacceptance, letter of credit or other instrument, facility or debt security ( including a purchase money obligation);(iii ) upon which interest charges ( other than late payment charges ) are customarily paid or owed ; ( iv ) issued orassumed as the deferred purchase price of property or services, conditional sale obligations and obligation under anytitle retention agreement ; or ( v ) under any lease or similar arrangement that would be required to be accounted for bythe lessee as a capital lease in accordance with GAAP ; ( b ) any synthetic lease obligations, sale - leasebackobligations and other similar indebtedness obligations, whether secured or unsecured ; ( c ) any direct or indirectguarantee ( or keepwell agreement ) by such Person of any indebtedness of any other Person described in thepreceding clause ( a ) ; ( d ) any obligation to reimburse any bank or other Person for amounts paid under a letter of creditor similar instrument ( other than those issued in respect of the performance obligations in the ordinary course ofbusiness ) ; and ( e ) any obligations under interest rate, currency and other derivative Contracts