definiens: means at a particular time, without duplication : ( a ) any indebtedness for borrowed money orissued in substitution for or exchange of indebtedness for borrowed money ; ( b ) any indebtedness evidenced by anynote, bond, debenture or other debt security ; ( c ) any indebtedness for the deferred purchase price of property orservices with respect to which a Person is liable, contingently or otherwise, as obligor or otherwise ( other than tradepayables and other current liabilities incurred in the ordinary course of business ) ; ( d ) any commitment by which aPerson assures a creditor against loss ( including contingent reimbursement obligations with respect to letters ofcredit ) ; ( e ) any indebtedness guaranteed in any manner by a Person ( including guarantees in the form of an agreementto repurchase or reimburse ) ; ( f ) any obligations under capitalized leases with respect to which a Person is liable, contingently or otherwise, as obligor, guarantor or otherwise, or with respect to which obligations a Person assures acreditor against loss ; ( g ) any indebtedness secured by an Encumbrance on a Person ’s assets ; and ( h ) accruedinterest to and including the Closing Date in respect of any of the obligations described in the foregoing clauses ( a)through ( g ) of this definition and all premiums, penalties, charges, fees, expenses and other amounts due inconnection with the payment and satisfaction in full of such obligations . Notwithstanding the foregoing, shall include, without duplication, any amounts included in Section 2.02(b)(ii )