definiens: means the following Liens : ( a ) Li ens for Taxes, assessments or other governmental charges or levies that are not yet due or payable o r that are being contested in good faith by appropr iate proceedings and for which adequate reserves have be en established on the Company Financial Statements in accordance with GAAP ; ( b ) statutory Liens of landlo rds, lessors or renters in each instance, which do not and would not reasonably be expected to impair, individ ually or in the aggregate, in any material respect the access to or operations of the relevant property ; ( c ) Lien s of carriers, warehousemen, mechanics, materialmen, workmen, repairmen and other Liens imposed by Law t hat are not yet due and payable or that are being contested in good faith and for which adequate rese rves have been established in accordance with GAAP ; ( d ) Liens incurred or deposits made in the ordinary course of business and on a basis consistent with past practice in connection with workers ’ compensation, unemployment insurance or other types of social sec urity ; ( e ) encroachments, easements, declarations, conditi ons, covenants, variances, zoning ordinances, right s - of - way, restrictions of legal record affecting real propert y that ( i ) are imposed by any Governmental Entity h aving jurisdiction over such real property and ( ii ) are n ot violated in any material respect by the Company ’ s or its Subsidiaries ’ current use or occupancy thereof and other charges, instruments or encumbrances affectin g title to real estate ( including any leasehold or other inter est therein ), in each instance, which do not and wo uld not reasonably be expected to impair, individually or i n the aggregate, in any material respect the access to or operations of the relevant property ; ( f ) Liens that will be and are released at Closing ; or ( g ) matter s disclosed on Section 1.01(c ) of the Disclosure Schedules