definiens: means ( i ) any Liens for Taxes not yet due and payable or which are being contested in goodfaith by appropriate proceedings and for which adequate reserves have been recorded on the Company ’s balancesheet in accordance with GAAP, ( ii ) landlords ’, carriers ’, warehousemen ’s, mechanics ’, materialmen ’s, repairmen ’s orother similar Liens and security deposits incurred in the ordinary course of business consistent with past practice, ineach case for sums not yet due and payable or due but not delinquent or being contested in good faith by appropriateproceedings, ( iii ) Liens incurred in the ordinary course of business consistent with past practice in connection withpledges or deposits in connection with workers ’ compensation, unemployment insurance and other social securitylegislation that, in the aggregate, are not material in amount, ( iv ) easements, rights - of - way, restrictions and othersimilar encumbrances incurred in the ordinary course of business that, in the aggregate, are not material in amountand that do not, in any case, materially detract from the value or use of the property subject thereto, or ( v ) Liensexpressly disclosed on the consolidated balance sheet of the Company and its Subsidiaries as of December 31, 2017(including the notes thereto )