definiens: means, with respect to a Person, the indebtedness ( including unpaid interest, fees, expenses, prepayment charges or premium thereon ), without duplication, ( i ) in respect of borr owed money or for the deferred purchase price of products or services ; ( ii ) as may be evidenced by any note, bond, debenture or other debt security, including without limitation the amount of the New Debt ; ( iii ) to be owed under conditional sale or other t itle retention agreements ; ( iv ) in respect of obligations for the reimbursement of any obligor for amounts drawn on any letter of credit, banker ’s acceptance or similar transaction ; ( v ) all obligations arising out of any financial hedging, swap or other si milar arrangement ; ( vi ) all obligations as lessee that would be required to be capitalized in accordance with GAAP ; and ( vi ) guarantees of obligations of the type described above