definiens: means, with respect to any person, without duplication, as of the date ofdetermination ( A ) all obligations of such person for borrowed money, including accrued and unpaid interest, andany prepayment fees or penalties, ( B ) all obligations of such person evidenced by bonds, debentures, notes orsimilar instruments, ( C ) all obligations of such person issued or assumed as the deferred purchase price ofproperty ( including any potential future earn - out, purchase price adjustment, release of or similarpayment, but excluding obligations of such person incurred in the ordinary course of business consistent withpast practice ), ( D ) all lease obligations of such person capitalized on the books and records of such person,(E ) all Indebtedness of others secured by a Lien on property or assets owned or acquired by such person, whether or not the Indebtedness secured thereby have been assumed, ( F ) all obligations of such person underinterest rate, currency or commodity derivatives or hedging transactions or similar arrangement ( valued at thetermination value thereof ), ( G ) all letters of credit or performance bonds issued for the account of such person, tothe extent drawn upon, and ( H ) all guarantees and keepwell arrangements of such person of any Indebtedness ofany other person other than a wholly owned Subsidiary of such person