definiens: means, with respect to the property or other assets of any Person ( or anyrevenues, income or profits of that Person therefrom ): ( i ) Liens for Taxes if the same are not at the time due anddelinquent or the validity of which are being contested in good faith by appropriate proceedings and for which adequatereserves have been made in such Person ’s financial statements prepared in accordance with GAAP ; ( ii ) Liens ofcarriers, warehousemen, mechanics, laborers and material men arising in the ordinary course of business for sumsnot yet due or that are being contested in good faith and for which adequate reserves have been made in suchPerson ’s financial statements prepared in accordance with GAAP ; ( iii ) Liens incurred in the ordinary course ofbusiness, under worker ’s compensation, unemployment insurance and other social security legislation ( other thanpursuant to ERISA or Section 430(k ) of the Code ) ; ( iv ) Liens incurred in the ordinary course of that Person ’s businessin connection with deposit accounts or to secure the performance of bids, tenders, trade contracts, statutoryobligations, surety and appeal bonds, performance and return of money bonds and other obligations of like nature ; ( v)easements, rights of way, reservations, restrictions and other similar encumbrances existing on real property that donot materially interfere with the ordinary conduct of that Person ’s business or the use of that property ; ( vi ) any interestor title of a lessor of assets that Person is leasing pursuant to any capital lease or synthetic lease or any lease ( otherthan a synthetic lease ) that is accounted for as an operating lease ; and ( vii ) Liens described in Section 4.7(a ) of theCompany Disclosure Schedule