definiens: means, with respect to any Person at any date, without duplication : ( i ) all obligations of suchPerson for borrowed money ( including the principal amount thereof or, if applicable, the accreted amount thereof, and, ifapplicable, any prepayment penalties or similar fees thereof ), whether or not evidenced by bonds, debentures, notes, bankdrafts or other similar instruments ; ( ii ) all obligations of such Person in respect of letters of credit, bankers ’ acceptances orsimilar facilities issued for the account of such Person, in each case, to the extent drawn ; ( iii ) all outstanding paymentobligations of such Person with respect to guaranties, endorsements, assumptions and other contingent obligations inrespect of, or to purchase or to otherwise acquire, indebtedness for borrowed money of others ; ( iv ) all outstanding paymentobligations of such Person under leases that are recorded by the Company as capital leases ; ( v ) all outstanding paymentobligations of such Person for deferred purchase price in respect of a company or business pursuant to any acquisition orsimilar agreement, including earnouts, payments under non - compete agreements and notes payable, and ( vi ) any accruedinterest and fees related to any of the foregoing