definiens: means, with respect to any Person, ( i ) all obligations of such Person for borrowed money, whethercurrent or funded, secured or unsecured, but only to the extent that money has been borrowed and is outstanding, ( ii ) thedeferred purchase price of any property or services ( other than trade accounts payable arising in the ordinary course of thebusiness of such Person and taken into account in determining the final Net Working Capital Adjustment ), ( iii ) all obligationsof such Person created or arising under any conditional sale or other title retention agreement with respect to propertyacquired by such Person ( even though the rights and remedies of the seller or lender under such agreement in the event of adefault may be limited to repossession or sale of such property ), ( iv ) all obligations of such Person secured by a purchasemoney mortgage or other Lien to secure all or part of the purchase price of property subject to such mortgage or Lien, ( v ) allobligations under leases which GAAP requires to be recorded as capital leases in respect of which such Person is liable aslessee, ( vi ) any obligation of such Person in respect of bankers ’ acceptances or letters of credit, ( vii ) any obligations securedby Liens ( other than Permitted Liens ) on property acquired by such Person, whether or not such obligations were assumed bysuch Person at the time of acquisition of such property, ( viii ) all obligations of a type referred to in clause ( i ), ( ii ), ( iii ), ( iv ), ( v),(vi ) or ( vii ) above which is directly or indirectly guaranteed by such Person or which it has agreed ( contingently or 8 otherwise ) to purchase or otherwise acquire or in respect of which it has otherwise assured a credit against loss, and ( ix ) anyrefinancings of any of the foregoing obligations ; provided, however, that, except with respect to Section 6.3, Section 6.7 andSection 6.9, Indebtedness shall not include any Current Liabilities taken into account in determining the final Net WorkingCapital Adjustment