definiens: means, as applied to any person, ( i ) all indebtedness for borrowed money, whether current orfunded, or secured or unsecured, ( ii ) all indebtedness for the deferred purchase price of property or services represented by anote or other security, ( iii ) all indebtedness created or arising under any conditional sale or other title retention agreementwith respect to property acquired ( even though the rights and remedies of the seller or lender under such agreement in theevent of default are limited to repossession or sale of such property ), ( iv ) all indebtedness secured by a purchase moneymortgage or other lien to secure all or part of the purchase price of property subject to such mortgage or lien, ( v ) allobligations under leases which shall have been or must be, in accordance with GAAP, recorded as capital leases in respect ofwhich such person is liable as lessee, ( vi ) any liability in respect of banker ’s acceptances or letters of credit and ( vii ) allindebtedness referred to in clause ( i ), ( ii ), ( iii ), ( iv ), ( v ) or ( vi ) above which is, directly or indirectly, guaranteed by or whichsuch person has agreed, contingently or otherwise, to purchase or otherwise acquire or in respect of which it has otherwiseassured a creditor against loss