definiens: of a Person shall mean any of the following, without duplication, whether or notclassified as indebtedness or a liability of the Person under GAAP, but in all events excluding allcurrent liabilities ( as determined on Schedule 1.4 of the Seller Disclosure Schedule):(i ) any indebtedness of the Person ( a ) for borrowed money, ( b ) on a note, bond, debenture or similar instrument, ( c ) to repay a loan, advance or extension of credit, ( d ) on anysecurity other than an equity security, ( e ) on a repurchase agreement, ( f ) under a conditional saleor title retention arrangement, ( g ) on a letter of credit, acceptance or acceptance facility, ( h ) asaccount party on a letter of credit, or to reimburse the issuer on a letter of credit ; or ( i ) classified asa debt, indebtedness or financing under GAAP or any Applicable Law relating to Taxes(excluding any Tax related to the 338(h)(10 ) Elections);(ii ) any Debt of a third party to the extent such Debt is subject to a guaranty by thePerson ; and(iii ) all capitalized lease obligations of such Person or for which such Person maybe liable, excluding, however, the equipment leases set forth on Section 2.12(v ) numbers 18 - 29of the Seller Disclosure Schedule