definiens: with respect to any Person means ( a ) any indebtedness or other obligation for borrowed money;(b ) any obligation incurred for all or any part of the deferred purchase price A-9of property or other assets or for the deferred cost of property or other assets constructed or of improvements thereto, other than accounts payable and other current liabilities incurred in the Ordinary Course of Business ; ( c ) the faceamount of all letters of credit issued for the account of such Person ; ( d ) obligations ( whether or not such Person hasassumed or become liable for the payment of such obligation ) secured by Encumbrances issued by such Person;(e ) capitalized lease obligations ; ( f ) all third party financial guarantees and similar obligations of such Person ; ( g ) allaccrued interest, fees and charges in respect of any indebtedness ; ( h ) all bankers acceptances and overdrafts issuedfor the account of such Person ; and ( i ) all interest, prepayment premiums and penalties, and any other fees, expenses, indemnities and other amounts payable as a result of the prepayment or discharge of any of the foregoing