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 deferredpurchase price of property or services, ( c ) all indebtedness secured by a purchase moneymortgage or other Lien to secure all or part of the purchase price of property subject to such Lien,(d ) all indebtedness created or arising under any conditional sale or other title retentionagreement with respect to property acquired by such Person ( even though the rights andremedies of seller or lender under such agreement in the event of default are limited torepossession or sale of such property ), ( e ) all obligations of such Person as lessee under leasesthat have been or should be, in accordance with GAAP, recorded as capital leases, ( f ) allobligations, contingent or otherwise, of such Person under acceptance, letter of credit or similarfacilities, ( g ) all obligations of such Person to purchase, redeem, retire, decease or otherwiseacquire for value any securities of such Person or any warrants, rights or options to acquire suchsecurities, ( h ) all indebtedness of others referred to in clauses ( a ) through ( g ) above guaranteeddirectly or indirectly in any manner by such Person, or in effect guaranteed directly or indirectly bysuch Person through an agreement to pay or purchase such indebtedness or to advance orsupply funds for the payment or purchase of such indebtedness, or otherwise to assure a creditoragainst loss