definiens: means with respect to Seller any of the following : ( a ) obligations for borrowed money, including all principal, interest, premiums, fees, expenses, overdrafts and penalties with respect the reto ; ( b ) obligations evidenced by bonds, debentures, notes o r other similar instruments ; ( c ) obligations to pay the deferred purchase price of property or services, except trad e payables incurred in the Ordinary Course of Busin ess ; ( d ) obligations to reimburse any bank or other Person i n respect of amounts paid under a letter of credit or similar instrument ; ( e ) capitalized lease obligations ; ( f ) other obligations which would be required to be sho wn as indebtedness on a balance sheet prepared in accorda nce with GAAP ; and ( g ) indebtedness of any other Pe rson of the type referred to in clauses ( a ) to ( f ) above di rectly or indirectly guaranteed by Seller or secure d by any of the Purchased Assets, whether or not such indebtedness has been expressly assumed by Seller