definiens: of any Person means, without duplica tion, ( i ) all indebtedness of such Person for borrowed money or indebtedness issued or incurred i n substitution or exchange for indebtedness for bor rowed money, ( ii ) all obligations of such Person with res pect to deposits or advances of any kind to such Pe rson or for the deferred purchase price of property or services ( other than current trade liabilities incurred in the Ordinary Course of Business and payable in accordance with c ustomary practices and not more than 90 days past d ue ), ( iii ) all obligations of such Person evidenced by b onds, debentures, notes, mortgages or similar instr uments, ( iv ) all obligations of such Person under condition al sale or other title retention agreements relatin g to any assets and properties purchased by such Person, ( v ) all In debtedness of others secured by ( or for which the h older of such Indebtedness has an existing right, contingent or otherwise, to be secured by ) any Lien or other claim on any assets and properties owned or acquired by such Person, whether or not the obligations secured the reby have been assumed, ( vi ) all guarantees by such Person or conditional payment obligations of such Person wit h respect to the Indebtedness of others, ( vii ) all lease obli gations of such Person required in accordance with GAAP to be recorded as capital leases, ( viii ) all obligations of such Person as an account party in respect of le tters of credit and banker ’s acceptances, ( ix ) all obligations of s uch Person consisting of overdrafts ( e.g., cash flo at reflected as a negative on the cash line ), ( x ) all obligations o f such Person pursuant to any deferred compensation agreements accrued as of the date of determination and ( xi ) ob ligations under any interest rate, currency or othe r hedging agreement