definiens: of any Person means any Liability of such Person for any amount owed ( including ( w ) unpaidinterest, ( x ) premium thereon ( including make - whole premiums ), ( y ) any prepayment penalties, breakage costs, fees, expenses or similar charges arising as a result of the discharge of any such Liability and ( z ) any payments or premiumsattributable to, or which arise as a result of, a change of control of the Company ), without duplication, ( i ) in respect ofborrowed money ( including the current portion thereof ) and related accrued interest payable in respect of suchborrowings, ( ii ) in respect of capitalized lease obligations ( including the current portion thereof ) and related accruedinterest payable in respect of such borrowings, ( iii ) evidenced by a bond, note, debenture or similar instrument ( includinga purchase money obligation ), ( iv ) in respect of obligations for the reimbursement of any obligor for amounts drawn onany letter of credit, banker ’s acceptance or similar transaction, ( v ) in respect of obligations for the deferred purchaseprice of property or services ( other than current liabilities for such property or services incurred in the ordinary course ofbusiness ) and ( vi ) in respect of any Liability of the type described in clauses ( i ), ( ii ), ( iii ), ( iv ) and ( v ) guaranteed by suchPerson, that is recourse to such Person or any of its assets or that is otherwise its legal liability or that is secured inwhole or in part by the assets of such Person ; provided, however, that notwithstanding the foregoing, Debt shall not bedeemed to include any accounts payable recorded as a current liability and incurred in the ordinary course of business orany obligations under undrawn letters of credit