definiens: means payment obligations, including any accrued but unpaid interest, fees and other expenses, and including any callpremium, prepayment or other penalty or premium or fee due upon repayment thereof, in respect of ( a ) any indebtedness for borrowed money, ( b ) anyindebtedness evidenced by any note, bond, debenture or other debt security, ( c ) any indebtedness for the deferred purchase price of property orservices with respect to which a Person is liable, contingently or otherwise, as obligor or otherwise, ( d ) any commitment by which a Person assures acreditor against loss ( including contingent reimbursement liability with respect to letters of credit ), ( e ) any indebtedness guaranteed in any manner by aPerson ( including guarantees in the form of an agreement to repurchase or reimburse ), ( f ) any liabilities under leases that are considered capitalleases by the lessee or would be required to be capitalized under GAAP, ( g ) all obligations for the reimbursement of any obligor on any letter of credit, banker ’s acceptance or similar credit transaction that has been drawn and not paid, ( h ) any indebtedness of the types described in this definition otherthan this clause ( h ) of another Person that is secured by an Encumbrance, ( i ) any payments, contingent or otherwise, including, but not limited toescrow amounts, holdback amounts or earn - out payments, for which a Person is or may be obligated to pay in connection with acquisitions by suchPerson and ( j ) the net termination cost of any interest rate swap, currency or commodity swaps or similar hedging instruments or arrangements