definiens: of any Person means, without duplication, ( i ) the principal of, accrued interest on and premium ( if any ) in respect of ( A ) indebtedness of such Person for money borrowed ( other than trade accounts payable and other accrued current liabilities arising in the ordinary course of business ) and ( B ) indebtedness evidenced by notes, debentures, bonds or other similar instruments for the payment of which such Person is responsible or liable ; ( ii ) all obligations of such Person issued or assumed as the deferred purchase price of property, all conditional sale obligations of such Person and all obligations of such Person under any title Annex A page 3 retention agreement including trade accounts payable and other accrued current liabilities ; ( iii ) all obligations of such Person under leases required to be capitalized in accordance with GAAP ; ( iv ) all obligations of such Person for the reimbursement of any obligor on any letter of credit, banker 's acceptance or similar credit transaction ; ( v ) the liquidation value of all redeemable preferred stock of such Person ; ( vi ) all obligations of the type referred to in clauses ( i ) through ( v ) of any Persons for the payment of which such Person is responsible or liable, directly or indirectly, as obligor, guarantor, surety or otherwise, including guarantees of such obligations ; and ( vii ) all obligations of the type referred to in clauses ( i ) through ( vi ) of other Persons secured by any Lien on any property or asset of such Person ( whether or not such obligation is assumed by such Person )