definiens: of any Person means, without duplication, the aggregate amount ( including the current portions thereof ) of : ( i ) all obligations o f such Person for borrowed money ( including outstan ding letters of credit, solely to the extent drawn ) and obligati ons issued or incurred in substitution or exchange for obligations for borrowed money ; ( ii ) any other obligation of su ch Person evidenced by notes, debentures, bonds or other similar instruments ; ( iii ) all indebtedness for the deferred purchase price of property or services re presented by a note or other security ; ( iv ) all indebtedness creat ed or arising under any conditional sale or other t itle retention agreement with respect to property acquired ( even t hough the rights and remedies of the seller or lend er under such agreement in the event of default are limited to repossession or sale of such property ) ; ( v ) all interest expense accrued but unpaid on or relating to obligations de scribed in clauses ( i ) through ( iv ) above ; ( vi ) all obligations under any lease or similar arrangement, which oblig ations are required to be classified and accounted for under GAAP as capital leases on a consolidated balance sh eet of Seller as of such date computed in accordanc e with GAAP ; ( vii ) any fees, prepayment or redemption prem iums or penalties, breakage costs, unpaid fees or e xpenses and other monetary obligations associated with the repayment of such obligations ; and ( viii ) all oblig ations of the type referred to in clauses ( i ) through ( vii ) of an y Persons for the payment of which such Person is r esponsible or liable, directly or indirectly, as obligor, guarant or, surety or otherwise, including guarantees of su ch obligations