definiens: of any Person means, without duplication ( A ) all indebtedness for borrowed money, ( B ) all obligationsissued, undertaken or assumed as the deferred purchase price of property or services ( including, without limitation, in accordance with generally accepted accounting principles ) ( other than trade payables entered into in the ordinarycourse of business ), ( C ) all reimbursement or payment obligations with respect to letters of credit, surety bonds and othersimilar instruments, ( D ) all obligations evidenced by notes, bonds, debentures or similar instruments, including obligationsso evidenced incurred in connection with the acquisition of property, assets or businesses, ( E ) all indebtedness created orarising under any conditional sale or other title retention agreement, or incurred as financing, in either case with respect toany property or assets acquired with the proceeds of such indebtedness ( even though the rights and remedies of the seller orbank under such agreement in the event of default are limited to repossession or sale of such property ), ( F ) all monetaryobligations under any leasing or similar arrangement which, in connection with generally accepted accounting principles, consistently applied for the periods covered thereby, is classified as a capital lease, ( G ) all indebtedness referred to inclauses ( A ) through ( F ) above secured by ( or for which the holder of such Indebtedness has an existing right, contingent orotherwise, to be secured by ) any mortgage, lien, pledge, charge, security interest or other encumbrance upon or in anyproperty or assets ( including accounts and contract rights ) owned by any Person, even though the Person which owns suchassets or property has not assumed or become liable for the payment of such indebtedness, and ( H ) all ContingentObligations in respect of indebtedness or obligations of others of the kinds referred to in clauses ( A ) through ( G ) above and(y ) means, as to any Person, any direct or indirect liability, contingent or otherwise, of that Personwith respect to any indebtedness, lease, dividend or other obligation of another Person if the primary purpose or intent ofthe Person incurring such liability, or the primary effect thereof, is to provide assurance to the obligee of such liability thatsuch liability will be paid or discharged, or that any agreements relating thereto will be complied with, or that the holdersof such liability will be protected ( in whole or in part ) against loss with respect thereto