definiens: means, with respect to any Person, ( a ) all indebtedness of such Person, whether or not contingent, for borrowed money, ( b ) all obligations of such Person for the deferred purchase price of property or services, ( c ) all obligations of such Person evidenced by notes, bonds, debentures or other similar instruments, ( d ) all indebtedness created or arising under any conditional sale or other title retention agreement with respect to property acquired by such Person ( even though the rights and remedies of the Seller or lender under such agreement in the event of default are limited to repossession or sale of such property ), ( e ) all obligations of such Person as lessee under leases that have been or should be, in accordance with GAAP, recorded as capital leases, ( f ) all obligations, contingent or otherwise, of such Person under acceptance, letter of credit or similar facilities, ( g ) all obligations of such Person to purchase, redeem, retire, decease or otherwise acquire for value any capital stock of such Person or any warrants, rights or options to acquire such capital stock, valued, in the case of redeemable preferred stock, at the greater of its voluntary or involuntary liquidation preference plus accrued and unpaid dividends, ( h ) all Indebtedness of others referred to in clauses ( a ) through ( f ) above guaranteed directly or indirectly in any manner by such Person, or in effect guaranteed directly or indirectly by such Person through an agreement ( i ) to payor purchase such Indebtedness or to advance or supply funds for the payment or purchase of such Indebtedness, ( ii ) to purchase, sell or lease ( as lessee or lessor ) property, or to purchase or sell services, primarily for the purpose of enabling the debtor to make payment of such Indebtedness or to assure the holder of such Indebtedness against loss, ( iii ) to supply funds to or in any other manner invest in the debtor ( including any agreement to pay for property or services irrespective of whether such property is received or such services are rendered ) or ( iv ) otherwise to assure a creditor against loss and all Indebtedness referred to in clauses ( a ) through ( t ) above secured by ( or for which the holder of such Indebtedness has an existing right, contingent or otherwise, to be secured by ) any Lien on property ( including, without limitation, accounts and contract rights ) owned by such Person, even though such Person has not assumed or become liable for the payment of such Indebtedness