definiens: means ( without duplication ), as to any Person, ( a ) all obligations for the payment of principal, interest, penalties, fees or other Liabilities for borrowed money ( including guarantees and notes payable ), incurred orassumed, ( b ) all obligations of such Person for the deferred purchase price of property or services ( other than current tradepayables incurred in the Ordinary Course of Business ), ( c ) any obligations to reimburse the issuer of any letter of credit, surety bond, debentures, promissory notes, performance bond or other guarantee of contractual performance, in each caseto the extent drawn or otherwise not contingent, ( d ) all obligations of such Person as lessee under leases that have beenor should be, in accordance with GAAP, recorded as capital leases, ( e ) all indebtedness of third parties secured by anEncumbrance on property owned or acquired by such Person, ( f ) any obligation that, in accordance with GAAP, would berequired to be reflected as debt on the balance sheet of such Person, ( g ) all obligations of such Person to purchase, redeem, retire, defease or otherwise acquire for value any capital stock of such Person or any warrants, rights or options toacquire such capital stock, valued, in the case of redeemable preferred stock, at the greater of its voluntary or involuntaryliquidation preference plus accrued and unpaid dividends, and ( h ) all Indebtedness of others referred to in clauses(a ) through ( h ) above guaranteed directly or indirectly in any manner by such Person, or in effect guaranteed directly orindirectly by such Person through an agreement to pay or purchase such Indebtedness, to advance or supply funds for thepayment or purchase of such Indebtedness or otherwise to assure a creditor against loss, in each case including allaccrued interest and prepayment penalties, if any