definiens: means any liability of a Person for any amount owed ( including ( a ) unpaid interest, ( b ) premiums thereon, ( c ) any prepayment penalties, breakage costs, fees, expenses or similar charges arising as a result of the discharge of any such liability and ( d ) any payments or premiums, penalties, related e xpenses, commitment and other fees, sale or liquidity partic ipation amounts, reimbursements, indemnities and ot her amounts attributable to, or which arise as a result of, a change of control of such Person or any Affi liate of such Person ) in respect of ( i ) borrowed money, ( ii ) capi talized lease obligations, ( iii ) obligations for th e reimbursement of any obligor for amounts drawn on a ny letter of credit, banker ’s acceptance or similar transaction, ( iv ) obligations for the deferred purc hase price of property or services ( other than curr ent liabilities for such property or services incurred in the ordin ary course of business, ( v ) any accrued and unused vacation, accrued and unpaid bonuses and commissions, and any other bonus or commission payments related to the pre - Closing period ( irrespective of whether accrued ), a nd all employer Taxes related thereto, and ( vi ) any liability of the type described in clauses through g uaranteed by such Person, that is recourse to such Person or any of its assets or that is otherwise its legal li ability or that is secured in whole or in part by t he assets of such Person