definiens: means, with respect to any person, without duplication : i ) all indebtedness of such person, whether or not contingent, for borrowed money, including all obligations of such person evidenced by notes, bonds, debentures or other similar instruments ; ( ii ) all obligations of such person for the deferred purchase price of securities, other property or services ( for the avoidance of doubt, specifically not including deferred obligations relating toservices or benefits received over time after the Closing such as leases ( other than capital leases ) and long termsupply contracts ) ; ( iii ) all indebtedness created or arising under any conditional sale or other title retention agreementwith respect to property acquired by such person ( even if the rights and remedies of the seller or lender under suchagreement in the event of default are limited to repossession or sale of such property ), synthetic leases or hedgingarrangements;60(iv ) all obligations of such person as lessee under Leases Documents and other Contracts that have been or shouldbe, in accordance with GAAP, recorded as capital leases ; ( v ) all obligations, contingent or otherwise, of such personunder acceptance, letter of credit or similar facilities ; ( vi ) all indebtedness of others referred to in clauses through above guaranteed ( or in effect guaranteed ) directly or indirectly in any manner by such person, and ( vii ) allIndebtedness of others referred to in clauses through above secured by ( or for which the holder of suchindebtedness has an existing right, contingent or otherwise, to be secured by ) any lien on property ( including accountsand contract rights ) owned by such person, even though such person has not assumed or become liable for thepayment of such indebtedness