definiens: means an Order or judgment of the Bankruptcy Court or any other court of competentjurisdiction entered by the Clerk of the Bankruptcy Court or such other court on the docket in Seller’sChapter 11 Case or the docket of such other court, which has not been modified, amended, reversed, vacated or stayed and as to which ( i ) the time to appeal, petition for certiorari, or move for a new trial, reargument or rehearing has expired and as to which no appeal, petition for certiorari or motion for new trial, reargument or rehearing shall then be pending or ( ii ) if an appeal, writ of certiorari, new trial, reargument orrehearing thereof has been sought, such Order or judgment of the Bankruptcy Court or other court ofcompetent jurisdiction shall have been affirmed by the highest court to which such Order was appealed, orcertiorari shall have been denied, or a new trial, reargument or rehearing shall have been denied or resulted inno modification of such Order, and the time to take any further appeal, petition for certiorari or move for anew trial, reargument or rehearing shall have expired, as a result of which such Order shall have becomefinal in accordance with Rule 8002 of the Bankruptcy Rules ; provided, that the possibility that a motion underRule 60 of the Federal Rules of Civil Procedure, or any analogous rule under the Bankruptcy Rules, may befiled relating to such Order, shall not cause such Order not to be a Final Order(aa ) means United States generally accepted accounting principles as in effect from time totime