definiens: means, without duplication, as of any time : ( i ) any indebtedness of the Company for borrowed money andaccrued but unpaid interest, premiums and penalties relating thereto ; ( ii ) any indebtedness of the Company evidenced by a note, bond, debenture or other similar security and accrued but unpaid interest, premiums and penalties relating thereto ; ( iii ) any Liability ofthe Company with respect to any letter of credit, banker ’s acceptance, performance bond or similar credit transaction ; ( iv ) any leasethat has been, or should be, accounted for as a capital lease on the balance sheet of the Company ; ( v ) without duplication of anyTaxes included in Company Transaction Expenses, any unpaid Tax Liabilities of the Company attributable to a taxable period endingon or before the Closing Date ; ( vi ) all Company obligations issued or assumed as the deferred purchase price of property, goods, services or assets ; ( vii ) all deferred revenues or payments of the Company ; ( viii ) any obligations or indebtedness of a Person of atype that is referred to in clauses ( i ) through ( vii ) above and which is either directly or indirectly guaranteed by, or secured by anEncumbrance upon any property or asset owned by, the Company ; ( ix ) any obligations of theA-8Company under any interest rate derivative securities or interest rate cap, swap, collar or similar agreements, or financial, currency orcommodity hedge, exchange or similar agreements or transactions ; and ( x ) all interest, prepayment premiums or penalties, and feesand expenses related to any of the foregoing ( including any prepayment premiums payable as a result of the consummation of thetransactions ) ; provided, however, that for the avoidance of doubt, Indebtedness shall exclude any Company Transaction Expenses