definiens: means, with respect to any Person, without duplic ation, ( i ) all obligations of such Person for borrowed money, or with respect to deposits or advances of any kind that require repay ment, including bank overdrafts ; ( ii ) all obligations of such Person evidenced by bonds, debentures, notes o r similar instruments ; ( iii ) all obligations of such Person u pon which interest charges are customarily paid ; ( i v ) all obligations evidenced by any securitization or fact oring arrangements ; ( v ) all obligations of such Per son to pay the deferred purchase price for any property purcha sed by such Person under conditional sale, title re tention or other similar agreements relating to any property p urchased by such Person ; ( vi ) all obligations of su ch Person issued or assumed as the deferred purchase price of property or services ; ( vii ) all lease obligations of such Person required to be capitalized on the books and records of such Person in accordance with U.S. GAAP ; ( viii ) all obligations of others secured by a Lien on property or assets owned or acquired by such Person, whethe r or not the obligations secured thereby have been assumed b y such Person, ( ix ) all obligations of such Person under interest rate, currency or commodity derivatives or hedging transactions, ( x ) all reimbursement obliga tions of such Person under letters of credit or performance bonds issued for the account of such Person, ( xi ) a ll intercompany accounts payable, intercompany debts o r other intercompany obligations and ( xii ) all guar antees and arrangements having the economic effect of a gu arantee of such Person of any obligation of any oth er Person of the type described in the foregoing claus es ( i ) through ( xi )