definiens: of any Person means ( i ) all indebtednes s for borrowed money . ( ii ) all obligations issued, undertaken or assumed as the deferred purchase price of property other than trade accounts ( including commissions payable to sales representatives ) arising in the ordinary course of business, ( iii ) all reimbursement obligations with respect to surety bonds, letters of credit ( to the extent not collateralized with cash or cash equivalents ), bankers ' acceptances and similar instruments ( in each case, whether or not matured ), ( iv ) all obligations evidenced by notes, including promissory notes, bonds, debentures or similar instruments, including obligations so evidenced incurred in connection with the acquisition of property, assets or businesses, ( v ) all indebtedness created or arising under any conditional sale or other title retention agreement, or incurred as financing, in either case with respect to property acquired by the Person, ( vi ) all indebtedness referred to in clauses ( i ) through ( v ) above secured by ( or for which the holder of such Indebtednes s has an existing right . contingent or otherwise, to be secured by ) any Encumbrance upon or in property ( including accounts and contracts rights ) owned by such Person, even though such Person has not assumed or become liable for the payment of such Indebtedness and ( vii ) all agreements, undertakings or arrangements by which any Person guarantees, endorses or becomes or is contingently liable for any of the foregoing of another Person, or guarantees the payment of dividends or other distribution s upon the equity securities or interest of any other Person