definiens: means : ( a ) any Lien for Taxes which are not yet due or which are being contested in good faithand for which adequate reserves have been established in accordance with GAAP ; ( b ) any Lien securingindebtedness that is reflected in the Company Disclosure Letter or the Company SEC Reports ; ( c ) any Lien imposedor promulgated by Laws with respect to real property and improvements, including zoning regulations ; ( d ) any Liendisclosed on existing title reports or existing surveys which have ( together with all title exception documents ) beenmade available to Parent ; ( e ) any mechanics ’, carriers ’, workmen ’s, repairmen ’s and similar Lien incurred in theOrdinary Course of Business for amounts not yet due or which are being contested in good faith and for whichadequate accruals or reserves have been established, in each case, to the extent required by GAAP ; ( f ) in the case ofLeased Real Property, any Lien to which the fee or any other interest in the leased premises is subject ; and ( g ) anyother Lien that could not reasonably be expected to impair the marketability, value or use of the assets subject tosuch Lien