definiens: means, with respect to any Person and as of any time, any of the following obligations of such Person as of such time:(a ) the outstanding principal amount of any indebtedness for borrowed money ; ( b ) the outstanding principal amount of all other obligationsevidenced by bonds, debentures, notes or similar instruments of indebtedness, including all accrued but unpaid interest thereon ; ( c ) all lettersof credit, banker ’s acceptances or performance bonds issued for the account of such Person ; ( d ) amounts owing as deferred purchase pricefor property or services, including all seller notes and payments, whether or not matured, but excluding any milestone payments, royalty payments or similar payment arising under any Specified Business Contracts ; ( e ) commitments or obligations by which such Personassures a creditor against loss ( including contingent reimbursement obligations with respect to letters of credit ) ; ( f ) indebtedness for borrowedmoney secured by a Lien on assets or properties of such Person ; ( g ) obligations or commitments to repay deposits or other amountsadvanced as of the Closing by and owing to third parties ; ( h ) obligations under any interest rate, currency or other hedging agreement ; ( i ) allobligations of such Person as lessee under leases that have been or should be, in accordance with GAAP, recorded as capital leases ; ( j ) allaccrued and unpaid interest, premiums, penalties, breakage costs, unwind costs, fees, termination costs, redemption costs, expenses andother charges with respect to any indebtedness, obligation, claim or liability of a type described in clauses ( a ) through ( i ) ; and ( k ) allguarantees issued by such Person with respect to the obligations described in clauses ( a ) through ( j ) of another Person