definiens: means, without duplication : ( a ) any indebtedness for borrowed money ( including the issuance of any debt security ) to any Person ; ( b ) a ny obligations evidenced by notes, bonds, debenture s or similar Contract to any Person ; ( c ) any obligations for the deferred purchase price of property, goods or services to any Person ; ( d ) any capital lease obligations pr operly categorized as such under GAAP to any Person ; ( e ) any obligations in respect of letters of credit and ban kers ’ acceptances ; ( f ) any deferred revenues or pre payments ; ( g ) any obligations under any interest rate, curren cy or similar hedging agreements ; ( h ) any accruals for commissions or bonuses ; and ( i ) any guaranty of any such obligations described in clauses ( a ) through ( h ) of any Person, and, in each case, together with all intere st, costs, expenses, fees and penalties relating to any of the foregoing . For the avoidance of doubt, amounts paya ble under open purchase orders that are Assumed Lia bilities are not Indebtedness to the extent it is specifical ly included in the Final Working Capital Amount