definiens: means, with respect to any Person at any date, without duplication, ( a ) all indebtedness ofsuch Person for borrowed money, ( b ) all obligations of such Person for the deferred purchase price of property or services(other than current trade payables incurred in the ordinary course of such Person ’s business ), ( c ) all obligations of such Personevidenced by notes, bonds, debentures or other similar instruments, ( d ) all indebtedness created or arising under anyconditional sale or other title retention agreement with respect to property acquired by such Person ( even though the rightsand remedies of the seller or lender under such agreement in the event of default are limited to repossession or sale of suchproperty ), ( e ) all capital lease obligations of such Person, ( f ) all obligations of such Person, contingent or otherwise, as an account party orapplicant under or in respect of acceptances, letters of credit, surety bonds or similar arrangements, ( g ) all guaranteeobligations of such Person in respect of obligations of the kind referred to in clauses ( a ) through ( f ) above and ( h ) allobligations of the kind referred to in clauses ( a ) through ( g ) above secured by ( or for which the holder of such obligation hasan existing right, contingent or otherwise, to be secured by ) any lien on property ( including accounts and contract rights)owned by such Person, whether or not such Person has assumed or become liable for the payment of such obligation . TheIndebtedness of any Person shall include the Indebtedness of any other entity ( including any partnership in which such Personis a general partner ) to the extent such Person is liable therefor as a result of such Person ’s ownership interest in or otherrelationship with such entity, except to the extent the terms of such Indebtedness expressly provide that such Person is notliable therefor