definiens: of any Person means, without duplication : ( a ) all indebtedness of such Person for borrowed money, ( b ) all obligations of such Person for the deferred purchase price of property or services ( other than any portion of any trade payable obligation that shall not have remained unpaid for 91 days or more from the later of ( A ) the original due date of such p ortion and ( B ) the customary payment date in the industry and relevant market for such portion ), ( c ) all obligations of such Person evidenced by bonds, notes, debentures or other similar instruments, ( d ) all obligations of such Person created or arising under any conditional sale or other title retention agreement with respect to property acquired by such Person ( whether or not the rights and remedies of the seller or lender under such agreement in an event of default are limited to repossession or sale o f such property ), ( e ) all Capitalized Leases to which such Person is a party, ( 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, defease or otherwise acquire for value any Equity Securities of such Person, ( h ) the net amount of all financial obligations of such Person in respect of Hedge Agreements, ( i ) the net amount of all other financial obligations of such Person under any contract or other agreement to which such Person is a party, ( j ) all Debt of other Persons of the type described in clauses ( a ) through ( i ) above guaranteed, directly or indirectly, in any manner by such Person, or in effect guaranteed, directly or i ndirectly, by such Person through an agreement ( A ) to pay or purchase such Debt or to advance or supply funds for the payment or purchase of such Debt, ( B ) to purchase, sell or lease ( as lessee or lessor ) property, or to purchase or sell services, primaril y for the purpose of enabling the debtor to make payment of such Debt or to assure the holder of such Debt against loss, ( C ) to supply funds to or in any other manner invest in the debtor ( including any agreement to pay for property or services irrespectiv e of whether such property is received or such services are rendered ) or ( D ) otherwise to assure a creditor against loss, and ( k ) all Debt of the type described in clauses ( a ) through ( i ) above secured by ( or for which the holder of such Debt has an exist ing right, contingent or otherwise, to be secured by ) any Encumbrance on property ( including accounts and contract rights ) owned or held or used under lease or license by such Person, even though such Person has not assumed or become liable for payment of such Debt