definiens: means, with respect to an Acquired Company, ( a ) all indebtedness of such Acquired Company, whether ornot contingent, for borrowed money, ( b ) all obligations of such Acquired Company for the deferred purchase price of propertyor services ( other than current trade liabilities incurred in the Ordinary Course of Business and recorded on the FinancialStatements ), ( c ) all obligations of such Acquired Company 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 such Acquired Company ( even though the rights and remedies of the Acquired Company or lenderunder such agreement in the event of default are limited to repossession or sale of such property ), ( e ) all obligations of suchAcquired Company as lessee under leases that have been or should be, in accordance with GAAP, recorded as capital leases,(f ) all obligations, contingent or otherwise,8 of such Acquired Company under acceptance, letter of credit or similar facilities, ( g ) all obligations of such AcquiredCompany to purchase, redeem, retire, defease 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 voluntaryor involuntary liquidation preference plus accrued and unpaid dividends ( but, in the case of the Company, excluding amountsincluded in the Preferred Share Consideration ), ( h ) all Indebtedness of others referred to in clauses through aboveguaranteed directly or indirectly in any manner by such Acquired Company and ( i ) all Indebtedness referred to in clauses through above secured by any encumbrance on property ( including accounts and Contract rights ) owned by such Person, even though such Acquired Company has not assumed or become liable for the payment of such Indebtedness