definiens: with respect to any Person means ( a ) any indebtedness or other obligation for borrowed money ; ( b ) any obligation incurred for all or any p art of the purchase price of property or other asse ts ( including earnout, milestone, royalty and similar obligations ) or for the cost of property or other assets const ructed or of improvements thereto, other than accounts payable i ncluded in current liabilities and incurred in resp ect of property purchased in the Ordinary Course of Busine ss ; ( c ) the face amount of all letters of credit is sued for the account of such Person ; ( d ) obligations ( whether or not such Person has assumed or become liable for t he payment of such obligation ) secured by Liens ; ( e ) c apitalized lease obligations ; ( f ) all guarantees an d similar obligations of such Person ; ( g ) all accrued interes t, fees and charges in respect of any indebtedness ; ( h ) all bankers acceptances and overdrafts ; and ( i ) all int erest, prepayment premiums and penalties, and any o ther fees, expenses, indemnities and other amounts payable as a result of the prepayment or discharge of any inde btedness