definiens: means : ( a ) Liens of carriers, war ehousemen, mechanics, materialmen, and similar Liens arising or incurred in the Ordinary Course of Business and related to amounts that are not yet delinquent, pro vided an adequate reserve, determined in accordance with GAAP, has been established therefor on the Financial Statements ; ( b ) Liens for Taxes or other governmental charges not yet del inquent or the amount or validity of which is being contested in good faith through appropriat e proceedings, provided an adequate reserve, determined in accordance with GAAP, has been establ ished therefor on the Financial Statements ; ( c ) pledges or deposits made in the Ord inary Course of Business to secure obligations under workers ’ compensation, unemployme nt insurance, social security or similar programs mandated by applicable legislation ; ( d ) wi th respect to real property only, zoning restrictions, building codes and other land use Law s regulating the use or occupancy of property which are not material in amount or do not, individ ually or in the aggregate, materially detract from the value of or materially impair the existing use of the property affected by such Law ( to the extent there are no violations of the same ) ; ( e ) minor liens that have arisen in the Ordinary Course of Business and do not materially detract fr om the value of the Transferred Assets ; ( f ) statutory liens to secure obligations to landlords under leases and landlord liens for demising costs ; and ( g ) purchase money equipment liens that are not securing Assumed Liabilities