definiens: means, with respect to any Person, ( a ) all indebtedness of such Person, wheth er or not contingent, for borrowed money, ( b ) all obligations of such Person for the deferred purchase price of property or services, ( c ) all obligations of such Person eviden ced by notes, bonds, debentures or other similar in struments, ( d ) all indebtednes s created or arising under any conditional sale or other title retention agreement with respect to property acquired by such Person ( even though the r ights and remedies of the seller or lender under su ch agreement in the event of default are limited to rep ossession or sale of such property ), ( e ) all obliga tions of such Person as lessee under leases that have been or should be, in accordance with GAAP, recorded as capital leases, ( f ) all obligations, contingent or otherwise, of such Perso n under acceptance, letter of credit or similar facilities, ( g ) all obligations of such Person to purchase, redeem, ret ire, defease or otherwise acquire for value any cap ital stock of such Person or any warrants, rights or options to a cquire such capital stock, valued, in the case of redeemable preferred stock, at the greater of its voluntary or involuntary liquidation preference plus accrued an d unpaid dividends, ( h ) all Indebtedness of others referred to in clauses ( a ) through ( g ) above guaranteed dire ctly or indirectly in a ny manner by such Person, or in effect guaranteed d irectly or indirectly by such Person through an agreement ( i ) to pay or purchase such Indebtedness or to advance or supply funds for the payment or pu rchase of such Indebtedness, ( ii ) to purchase, sell or lease ( as lessee or lessor ) property, or to purchas e or sell services, primarily for the purpose of enabling the debtor to make payment of such Indebtedness or to assure the holder of such Indebtedness against loss, ( iii ) to supply fun ds to or in any other manner invest in the debtor ( including any agreement to pay for property or services irrespect i ve of whether such property is received or such se rvices are rendered ) or ( iv ) otherwise to assure a creditor ag ainst loss, and ( i ) all Indebtedness referred to in clauses ( a ) through ( g ) above secured by ( or for which the hold er of such Indebtedness has an existing right, cont ingent or otherwise, to be secured by ) any Encumbrance on pro perty ( including accounts and contract rights ) owne d by such Person, even though such Person has not assumed or become liable for the payment of such Indebtedness