definiens: means ( a ) statutory Liens for current Taxes or other governmental charges not yet due and payable or the amount or validity of which is being contested in good faith by appropriate proceedings by the Seller and/or its Subsidiaries ; ( b ) mechanics ’, carriers ’, workers ’, repairers ’ and similar statutory Liens arising or incurred in the ordinary course of business for amounts which are not delinquent ; ( c ) Liens arising under worker ’s compensation, unemployment insurance, social security, retirement and similar legislation ; ( d ) Liens on goods in transit incurred pursuant to documentary letters of credit ; ( e ) pu rchase money Liens and Liens securing rental payments under capital lease arrangements ; ( f ) other Liens arising in the ordinary course of business and not incurred in connection with the borrowing of money ; ( g ) non - exclusive licenses of Intellectual Proper ty ; and ( h ) Liens that, individually or in the aggregate, do not, and would not reasonably be expected to, materially detract from the value of any of the Transferred Assets, properties, rights or assets of the Business