definiens: of a Person means ( a ) all indebtedness of such Person for borrowed money, whether or notcontingent, including accrued but unpaid interest thereon, whether under any loan agreement, credit agreement, promissory note, bond, debenture, line of credit or other evidence of indebtedness or otherwise, ( b ) all obligations ofsuch Person for the deferred purchase price of property or services ( including accounts payable arising in the OrdinaryCourse of Business ), ( c ) all obligations of such Person evidenced by notes, bonds, debentures or other similarinstruments, including, in each case, accrued but unpaid interest thereon, ( d ) all indebtedness created or arising underany conditional sale or other title retention agreement with respect to property acquired by such Person, ( e ) allobligations, contingent or otherwise, with respect to letters of credit or similar instruments, ( f ) all leases capitalized inaccordance with GAAP and all obligations under sale - and - lease back transactions, agreements to repurchasesecurities sold and other similar financing transactions, ( g ) unfunded Liabilities under employee benefit plans and(h ) all Indebtedness of other Persons ( as described in clauses ( a ) through ( g ) ) directly or indirectly guaranteed by suchPerson