definiens: means, without duplication, any obligations of the Company : ( a ) for borrowed money, whether or not represented by bonds, debentures, notes or other securities ( whether or not convertible into any other security ), from a financial institution, employee, Affiliate or other Person ( including all obligations for principal, interest, pr emiums, penalties, fees, expenses and breakage costs ) ; ( b ) evidenced by any note, bond, debenture or other debt security ; ( c ) for or on account of leases required to be capitalized in accordance with GAAP ; ( d ) any obligations of a person other than the Com pany secured by a Lien ( other than Permitted Liens ) against any of the assets of the Company, whether or not obligations secured thereby will have been assumed ; ( e ) for the reimbursement of letters of credit, bankers ’ acceptance or similar credit transacti ons ; ( f ) under any of its cash accounts, overdraft accounts, currency or interest rate swap, hedge or similar protection device ; ( g ) all deferred indebtedness of the Company for the payment of the purchase price of property or assets purchased ( other than accounts payable incurred in the Ordinary Course of Business ) ; ( h ) all premiums, penalties, fees, expenses, breakage costs and change of control payments required to be paid or payable in respect of any of the foregoing on prepayment, as a result of the co nsummation of the Merger or any of the other transactions contemplated hereby or in connection with any lender consent and ( i ) all obligations of the types described in clauses ( a ) through ( h ) above of any person other than the Company, the payment of whic h is guaranteed, directly or indirectly, by the Company