definiens: of any person means, without duplication, ( i ) all obligations of such person for borrowed money, ( ii ) all obligations ofsuch person evidenced by bonds, debentures, notes or similar instruments, ( iii ) all obligations of such person under conditional sale or othertitle retention agreements relating to property acquired by such person, ( iv ) all obligations of such person in respect of the deferred purchaseprice of property or services ( excluding ( A ) current accounts payable incurred in the ordinary course of business and ( B ) accruals for payrolland other liabilities accrued in the ordinary course of business ), ( v ) the Existing Credit Facilities ( including any accrued and unpaid interestthereon and any premiums, fees and expenses related to the repayment thereof ) and all Indebtedness secured by ( or for which the holder ofsuch Indebtedness has an existing right, contingent or otherwise, to be secured by ) any Lien on property owned or acquired by such person, whether or not the Indebtedness secured thereby has been assumed, ( vi ) all guarantees or collateral security by such person ofIndebtedness of others ( excluding guarantees or collateral security, as applicable, of Indebtedness in favor of [COMPANY] or any of itsSubsidiaries ), ( vii ) all capital lease obligations of such person, ( viii ) all obligations, contingent or otherwise, of such person as an accountparty in respect of letters of credit and letters of guaranty, ( ix ) all obligations, contingent or otherwise, of such person in respect of bankers’acceptances, ( x ) all obligations under derivative financial instruments, including interest rate caps, swaps, collars or similar transactions orcurrency hedging transaction of such person ( valued at the termination value thereof ) and ( xi ) all accrued and unpaid interest, if any, on andall make - whole amounts, prepayment penalties, breakage fees and other exit fees paid or payable in the event that any of the foregoing is tobe repaid or otherwise discharged and any similar costs and expenses . The Indebtedness of any person shall include the Indebtedness ofany other entity ( including any partnership in which such person is a general partner ) to the extent such person is liable therefor as a result ofsuch person ’s ownership interest in or other relationship with such entity, except to the extent the terms of such Indebtedness provide thatsuch person is not liable therefor