definiens: of any Person means, without duplication, ( a ) all indebtedness of such Person for borrowed money or in respectof loans or advances, or indebtedness issued or incurred in substitution or exchange for indebtedness for borrowed money ( whether or notevidenced by bonds, debentures, notes, or other similar instruments or debt securities ), ( b ) any obligations of such Person to pay thedeferred purchase price of property, goods or services ( other than accrued Current Liabilities ) ( c ) all obligations of such Person evidenced bybonds, debentures, notes, mortgages or similar instruments, ( d ) all obligations of such Person under conditional sale or other title retentionagreements relating to any assets and properties purchased by such Person, ( e ) all Indebtedness of others secured by ( or for which theholder of such indebtedness has an existing right, contingent or otherwise, to be secured by ) any Lien or other claim on any assets andproperties owned or acquired by such Person, whether or not the obligations secured thereby have been assumed, ( f ) all guarantees by suchPerson or contingent liabilities of such Person with respect to the Indebtedness of others, ( g ) all lease obligations of such Person required inaccordance with GAAP to be recorded as capital leases, ( h ) all obligations of such Person as an account party in respect of drawn amountsunder letters of credit and banker ’s acceptances, performance bonds, sureties or similar obligations, ( i ) all obligations of such Personconsisting of overdrafts ( e.g., cash float reflected as a negative on the cash line ), and ( j ) all obligations under any interest rate, currency orother hedging agreement