definiens: means : ( i ) Seller ’s cash and cash equivalents ; ( ii ) accounts and notes receivable, ( iii ) Seller ’s Organizational Documents ; ( iv ) all rights and claims in any Tax refunds or pr epaid Taxes of Seller ; ( v ) all Insurance policies of Seller and any prepai d premiums or refunds related thereto ; ( vi ) all Seller Benefit Plans ( and any related trus ts or funding arrangements ) ; ( vii ) all Tax Returns of Seller ( including working papers related thereto ) ; ( viii ) Seller ’s rights in any Contracts not include d among the Assigned Contracts ; ( ix ) all assets related to the Medicare and Medicai d Programs ; ( x ) the rights of Seller under this Agreement and t he other Transaction Documents ; ( xi ) all assets primarily used in Seller ’s ophthalm ology business, exclusive of those used in and related to the autologous serum eye dro ps sales ; and ( xii ) all assets set forth on Schedule 1.1(b )