definiens: means the following : ( a ) statutory Liens for Taxes not yet due and payable and nototherwise in default or for Taxes being contested through appropriate proceedings for which the Company hasadequate reserves in accordance with GAAP ; ( b ) Liens for assessments and other governmental charges or Liens oflandlords, carriers, warehousemen, mechanics and repairmen incurred in the Ordinary Course of Business, in eachcase for sums not yet due and payable and not otherwise in default ; and ( c ) encumbrances in the nature of zoningrestrictions, easements, rights or restrictions of record on real property if the same do not materially detract from theuse or value of the property encumbered thereby, in each case of clauses ( a ) through ( c ), none of which are materialto the Business, operations or financial condition of the Company so encumbered, either individually or in theaggregate