definiens: of any Person means and includes the aggregate amount of, without duplication ( i ) all obligations of suchPerson for borrowed money, ( ii ) all obligations of such Person evidenced by bonds, debentures, notes or other similarinstruments, ( iii ) all obligations of such Person to pay the deferred purchase price of property or services ( other than accountspayable 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 ) allobligations or liabilities of others secured by a lien on any asset of such Person, whether or not such obligation or liability isassumed, ( vi ) all guaranties of such Person of the obligations of another Person, ( vii ) all obligations created or arising underany conditional sale or other title retention agreement with respect to property acquired by such Person ( even if the rights andremedies of the seller or lender under such agreement upon an event of default are limited to repossession or sale of suchproperty ), ( viii ) net exposure under any interest rate swap, currency swap, forward, cap, floor or other similar contract that isnot entered to in connection with a bona fide hedging operation that provides offsetting benefits to such Person, whichagreements shall be marked to market on a current basis, and ( ix ) all reimbursement and other payment obligations, contingentor otherwise, in respect of letters of credit