definiens: means, with respect to any person, ( a ) all indebtedness ofsuch person, whether or not contingent, for borrowed money, ( b ) all obligationsof such person for the deferred purchase price of property or services, ( c ) allobligations of such person evidenced by notes, bonds, debentures or othersimilar instruments, ( d ) all indebtedness created or arising under anyconditional sale or other title retention agreement with respect to propertyacquired by such person ( even though the rights and remedies of the Company orlender under such agreement in the event of default are limited to repossessionor sale of such property ), ( e ) all 6 < PAGE > obligations of such person as lessee under leases that have been or should be, in accordance with GAAP, recorded as capital leases, ( f ) all obligations, contingent or otherwise, of such person under acceptance, letter of credit orsimilar facilities, ( g ) all obligations of such person to purchase, redeem, retire, defease or otherwise acquire for value any capital stock of such personor any warrants, rights or options to acquire such capital stock, valued, in thecase of redeemable preferred stock, at the greater of its voluntary orinvoluntary liquidation preference plus accrued and unpaid dividends, ( h ) allIndebtedness of others referred to in clauses ( a ) through ( g ) above guaranteeddirectly or indirectly in any manner by such person and ( i ) all Indebtednessreferred to in clauses ( a ) through ( g ) above secured by any encumbrance onproperty ( including accounts and contract rights ) owned by such person, eventhough such person has not assumed or become liable for the payment of suchIndebtedness