definiens: means, with respect to any Person, the outstanding principalamount of, and all interest, fees, prepayment premiums, expenses, breakage costs, indemnities, penalties or other amounts accrued in respect of and all amounts otherwiseowing or payable at retirement of, ( a ) any indebtedness for borrowed money, ( b ) anyobligation evidenced by bonds, debentures, notes, mortgages, security arrangements, indentures or other similar instruments, ( c ) any reimbursement obligation of the Companywith respect to letters of credit ( including standby letters of credit to the extent drawnupon ), bankers ’ acceptances or similar facilities issued for the account of the Company,(d ) all obligations of the Company as lessee under leases that are required to be recordedas capital leases in accordance with GAAP, ( e ) all liabilities or obligations of the Companyunder any interest rate, currency, swap or other hedging agreements, ( f ) all liabilities orobligations of the Company for the deferred purchase price of property or services(including all earn - out or similar obligations ) and ( g ) any obligation of the type referred to inclauses ( a ) through ( f ) of another Person the payment of which such Person hasguaranteed or for such Person is responsible or liable, directly or indirectly, jointly orseverally, as obligor or guarantor