definiens: of a Person means ( a ) all indebtedne ss of such Person for borrowed money, whether or no t contingent, including accrued but unpaid interest t hereon, whether under any loan agreement, credit ag reement, promissory note, bond, debenture, line of credit or other evidence of indebtedness or otherwise, ( b ) a ll obligations of such Person for the deferred purchas e price of property or services ( including accounts payable arising in the Ordinary Course of Business ), ( c ) al l obligations of such Person evidenced by notes, bo nds, debentures or other similar instruments, including, in each case, accrued but unpaid interest thereon, ( d ) all indebtedness created or arising under any condition al sale or other title retention agreement with res pect to property acquired by such Person, ( e ) all obligatio ns, contingent or otherwise, with respect to letter s of credit or similar instruments, ( f ) all leases capitalized in accordance with GAAP and all obligations under sale -and - lease back transactions, agreements to repurchase securit ies sold and other similar financing transactions, ( g ) unfunded Liabilities under employee benefit plans and ( h ) al l Indebtedness of other Persons ( as described in cl auses ( a ) through ( g ) ) directly or indirectly guaranteed by such Person