Measurement Entities definition

Measurement Entities means, the Borrower and its Subsidiaries (excluding Unrestricted Subsidiaries designated as such after the Effective Date, but for the avoidance of doubt, including in any event the entities (whether or not Subsidiaries) constituting the MLS Financing, the RAN Financing, or any Permitted Securitizations), SpectrumCo1, SpectrumCo2 and any other Subsidiaries of the Parent Guarantor that enter into Sale and Leaseback Transactions of Spectrum with the Borrower or its Restricted Subsidiaries.