definiens: means : ( a ) liens securing indebtedness for borrowe d money ; ( b ) security interests in assets to secure indebtedness for borr owed money ; ( c ) purchase money liens on secured pur chase money indebtedness ; ( d ) liens to secure capitalized lease obligations ; ( e ) liens for Taxes, the nonpay ment of which is being contested in good faith by appropriate pro ceedings and for which adequate reserves or appropr iate provisions, if any, as shall be required by GAAP sh all have been set aside on such Person 's books ; ( f ) statutory or similar liens of carriers, warehousemen, mechanics, laborers, materialmen and landlords incurred in th e ordinary course of business for sums not yet due or being co ntested in good faith ; ( g ) liens arising out of jud gments or awards, and appeals and similar bonds incident to t he conduct of 15 Portions of the exhibit, indicated by the mark were omitted and have been filed separately wi th the Securities and Exchange Commission pursuant to the Registrant ’s application requesting confidential treatment pursuant to Rule 24b-2 of the Securities Exchange A ct of 1934, as amended