definiens: of a Person shall mean any of the following, without duplication:(i ) any indebtedness of the Person, to the extent classified as a debt or indebtedness under GAAP : ( a ) for borrowedmoney, ( b ) on a note, bond, debenture or similar instrument, ( c ) to repay a loan, advance or extension of credit, ( d ) on anysecurity other than an equity security, ( e ) on a repurchase agreement, ( f ) under a conditional sale or title retentionarrangement, ( g ) on a letter of credit, acceptance or acceptance facility, ( h ) as account party on a letter of credit or toreimburse the issuer on a letter of credit;(ii ) any Debt of a third party to the extent such Debt is subject to a guaranty by the Person ; and(iii ) all capitalized lease obligations of such Person or for which such Person may be liable;provided, however, that of the Company shall in no event include any Current Liabilities