definiens: means with respect to any Person,(a ) all obligations of such Person for borrowed money and all obligations of such Person evidenced by bonds, debentures, notes, loan agreements or other similar instruments;(b ) all direct or contingent obligations of such Person arising under letters of credit ( including standby andcommercial ), bankers ’ acceptances, bank guarantees, surety bonds and similar instruments;(c ) net obligations of such Person under any interest rate, swap, currency swap, forward currency or interest ratecontracts or other interest rate or currency hedging arrangements;(d ) all obligations of such Person to pay the deferred purchase price of property or services ( other than tradeaccounts payable in the ordinary course of business);(e ) indebtedness ( excluding prepaid interest thereon ) secured by a Lien on property owned or being purchased bysuch Person ( including indebtedness arising under conditional sales or other title retention agreements ), whether ornot such indebtedness will have been assumed by such Person or is limited in recourse;(f ) all obligations of such Person as lessee under leases that have been or should be, in accordance with GAAP, recorded as capital leases;(g ) synthetic lease obligations;(h ) obligations outstanding under securitization facilities ; and(i ) any guarantee ( other than customary non - recourse carve - out or guarantees ) of any of the foregoing, whether or not evidenced by a note, mortgage, bond, indenture or similar instrument, provided that Indebtedness shallnot include any performance guarantee or any other guarantee that is not a guarantee of other Indebtedness