definiens: means, without duplication, the aggregate of the following : ( a ) all obligations for borrowed money ( including the current portion there of and all sums due on early termination and repayment or redemption calculated to the Closing D ate ), whether or not contingent, or issued or incurred in substitution or exchange for any such l iability for borrowed money, or extensions of credi t ( including under credit cards, bank overdrafts and advances ), ( b ) all obligations evidenced by bonds, debentures, notes or other similar instruments ( and including all sums due on early termination and repayment or redemption calculated to the Closing D ate ), ( c ) all obligations to pay the deferred purch ase price of property or services, except trade account s payable arising in the ordinary course of busines s consistent with past practice, ( d ) all obligations as lessee under leases that have been or should be, in accordance with GAAP, recorded as capital leases in respect of which the Company is liable as a lessee ; ( e ) all obligations of others secured by a Lien on any asset of the Company ( including accounts and contract rights ), whether or not such obligations a re assumed ; ( f ) all obligations, contingent or othe rwise, directly or indirectly guaranteeing any obligations of any other Person, all obligations to reimburse the issuer in respect of letters of credit or under per formance or surety bonds, or other similar obligati ons ; all obligations under which the Company has agreed ( contingently or otherwise ) to purchase or otherwise acquire the liability of any other Person or in respect of which the Company has otherwise assured a creditor against loss, ( g ) all obligation s in respect of bankers ’ acceptances, note purchase s or similar facilities and under reverse repurchase agr eements, ( h ) all obligations in respect of futures contracts, other financial contracts and other simi lar obligations ( determined on a net basis as if su ch contract or obligation was being terminated early o n such date ), ( i ) the amount of any termination payments in connection with the payment in full of any obligations, ( j ) accrued employment obligations, including without limitation, accrued salary, accru ed vacation and accrued bonuses, ( k ) deferred revenue, ( l ) all obligations created or arising und er any conditional sale or other title retention ag reement with respect to property acquired by the Company or any of its Subsidiaries ( even though the rights an d remedies of the seller or lender under such agreeme nt in the event of default are limited to repossess ion or sale of such property ), ( m ) all obligations to p urchase, redeem, retire or otherwise acquire for va lue any ownership interests or capital stock of the Com pany or any rights to acquire any ownership interes ts or capital stock of the Company, valued, in the cas e of redeemable ownership interests or capital stoc k, at the greater of its voluntary or involuntary liqu idation preference plus accrued and unpaid dividend s, and ( n ) any obligations under any interest rate, fo reign exchange, currency, commodity, credit or equi ty swap, cap, collar, floor, option, forward or other hedging agreement or derivative contract, net of an y obligations to the Company thereunder . For purposes of the Agreement, includes ( i ) any and all accrued interest, fees, change of control p ayments, prepayment premiums, make whole premiums or penalties and fees or expenses actually incurred ( including attorneys ’ fees ) associated with the repayment of any Indebtedness, and ( ii ) any and all amounts of the nature describe d in clauses ( a)-(n ) above owed by the Company to any of its Affiliates, including any of the Stockholde rs