definiens: means, with respect to the Company, the following : ( a ) the Company Debt ; ( b ) all obligations of theCompany or any of its Subsidiaries ( other than Colorescience ) for the deferred purchase price of property or services to theextent required to be accrued in the Company ’s financial statements in accordance with GAAP ; ( c ) all obligations of theCompany or any of its Subsidiaries ( other than Colorescience ) evidenced by notes, bonds, debentures or other similarinstruments ; ( d ) all indebtedness created or arising under any conditional sale or other title retention agreement with respectto property acquired by the Company or any of its Subsidiaries ( other than Colorescience ) ( even though the rights andremedies of the Company, any of its Subsidiaries ( other than Colorescience ), or lender under such agreement in the event of 9default are limited to repossession or sale of such property ) ; ( e ) all obligations of the Company or any of its Subsidiaries(other than Colorescience ) as lessee under leases that have been or should be, in accordance with GAAP, recorded as capitalleases ; ( f ) all obligations, contingent or otherwise, of the Company or any of its Subsidiaries ( other than Colorescience ) underacceptance, letter of credit or similar facilities ; ( g ) all obligations of the Company or any of its Subsidiaries ( other thanColorescience ) to purchase, redeem, retire, defease or otherwise acquire for value any capital stock of a Person or any warrants, rights or options to acquire such capital stock ; ( h ) all Indebtedness of others referred to in clauses through aboveguaranteed directly or indirectly in any manner by the Company or any of its Subsidiaries ( other than Colorescience ) ; and(i ) all Indebtedness referred to in clauses through above secured by any encumbrance on property ( includingaccounts and Contract rights ) owned by the Company or any of its Subsidiaries ( other than Colorescience ), even though theCompany or any of its Subsidiaries ( other than Colorescience ) has not assumed or become liable for the payment of suchIndebtedness