definiens: means, with respect to any Person, without duplica tion, ( a ) all obligations of such Person for borrowed money ; ( b ) all obligations of such Per son evidenced by bonds, debentures, notes or simila r instruments ; ( c ) all obligations of others for borr owed money secured by ( or for which the holder of s uch obligation has an existing right, contingent or oth erwise, to be secured by ) any Lien on property owne d or acquired by such Person, whether or not the obligat ion secured thereby has been assumed ; ( d ) all capit al lease obligations ; ( e ) all obligations in respect of lett ers of credit ( excluding undrawn letters of credit ), and bankers ’ acceptances or similar credit transactions, whether or not then due, issued for the account of such Pe rson ; ( f ) all interest rate protection agreements of such Person ( valued on a market quotation basis ) ; ( g ) all guara ntees of such Person in connection with any of the foregoing ; ( h ) any debt - like obligation or financing - type ar rangement in respect of the deferred purchase price of proper ty or property received as of the Closing with resp ect to which such Person is liable, contingently or otherwise, a s obligor or otherwise ; ( i ) all earn - out obligation s of such Person ; ( j ) any accrued interest, prepayment premiu ms or penalties or other costs or expenses related to any of the foregoing ; and ( k ) all obligations of any other Person of the type referred to in clauses ( a ) thro ugh ( k ) which are secured by any Lien on any property or assets o f such Person