definiens: of any Person means, without duplication, ( i ) the principal, accreted value, accrued andunpaid interest, prepayment and redemption premiums or penalties ( if any ), unpaid fees or expenses and other monetaryobligations in respect of ( A ) indebtedness of such Person for money borrowed and ( B ) indebtedness evidenced by notes, debentures, bonds or other similar instruments for the payment of which such Person is responsible or liable ; ( ii ) allobligations of such Person issued or assumed as the deferred purchase price of property, all 6 conditional sale obligations of such Person and all obligations of such Person under any title retention agreement ( butexcluding trade accounts payable and other accrued current liabilities arising in the Ordinary Course of Business ( other thanthe current liability portion of any indebtedness for borrowed money ) ) ; ( iii ) all obligations of such Person under leasesrequired to be capitalized in accordance with GAAP ; ( iv ) all obligations of such Person for the reimbursement of any obligoron any letter of credit, banker ’s acceptance or similar credit transaction ; ( v ) all obligations of such Person under interest rateor currency swap transactions ( valued at the termination value thereof ) ; ( vi ) the liquidation value, accrued and unpaiddividends ; prepayment or redemption premiums and penalties ( if any ), unpaid fees or expenses and other monetaryobligations in respect of any redeemable preferred stock of such Person ; ( vii ) all obligations of the type referred to in theforegoing clauses ( i ) through ( vi ) of any Persons for the payment of which such Person is responsible or liable, directly orindirectly, as obligor, guarantor, surety or otherwise, including guarantees of such obligations ; and ( viii ) all obligations of thetype referred to in the foregoing clauses ( i ) through ( vii ) of other Persons secured by ( or for which the holder of suchobligations has an existing right, contingent or otherwise, to be secured by ) any Lien on any property or asset of such Person(whether or not such obligation is assumed by such Person )