definiens: of a Person shall mean any of the following, without duplication, whether or not classified as indebtedness or aliability of the Person under GAAP:(i ) any indebtedness of the Person ( a ) for borrowed money, ( b ) on a note, bond, debenture or similar instrument,(c ) to repay a loan, advance or extension of credit, ( d ) on any security other than an equity security, ( e ) on a repurchaseagreement, ( f ) under a conditional sale or title retention arrangement, ( g ) on a letter of credit, acceptance or acceptancefacility, ( h ) as account party on a letter of credit, or to reimburse the issuer on a letter of credit ; or ( i ) classified as a debt, indebtedness or financing under GAAP or any Applicable Law relating to Taxes;(ii ) any Debt of a third party to the extent such Debt is subject to a guaranty by the Person ; and(iii ) all capitalized lease obligations of such Person or for which such Person may be liable;provided, however, that of the Company and the Company Subsidiaries shall in no event include anyCurrent Liabilities