definiens: of any Person at any date means, without duplication, all obligations of such Person under the applicable governingdocumentation to pay principal, interest, penalties, fees, guarantees, reimbursements, damages, amounts, costs of unwinding and otherliabilities with respect to ( i ) indebtedness for borrowed money, whether current or funded, fixed or contingent, secured or unsecured, ( ii ) indebtednessevidenced by bonds, debentures, notes, mortgages or similar instruments or debt securities, ( iii ) leases that are required to be capitalized in accordancewith GAAP under which such Person is the lessee, ( iv ) the deferred purchase price of goods or services ( other than trade payables or accruals in theordinary course of business consistent with past practice ) ; ( v ) obligations under interest rate, currency swap, hedging, cap, collar or futures Contracts orother derivative instruments or agreements and any other arrangements designed to provide protection against fluctuations in interest or currency rates,(vi ) obligations in respect of letters of credit and bankers ’ acceptances ( other than letters of credit used as security for leases ), ( vii ) liabilities under sale - and - leaseback transactions, agreements to repurchase securities sold and other similar financing transactions, and ( viii ) direct or indirect guarantees orother forms of credit support of obligations described in clauses ( i ) through ( viii ) above of any Person ( other than, in the case of clauses ( i ), ( ii ) and ( v),accounts payable to trade creditors and accrued expenses, in each case arising in the ordinary course of business consistent with past practice )