definiens: shall mean, with respect to a license granted . by Incyte or SB in accordance with Paragraph 6.1(f ), as the case may be : ( a ) All licensing revenues received by Incyte or SB, as the case may be, from Third Parties solely in consideration of a license to such DiaDexus Patent or reasonably apportioned thereto ; and which are received by Incyte or SB, as the case may be, excess of any revenues received . for Incyte IP or SB IP, as the case may be, in the absence of such DiaDexus Patents ; ( b ) Licensing Revenues shall include ' non - cash payments received by Incyte or SB, as the case may be, from Third Parties solely in consideration of a license to such DiaDexus Patents ( including any DiaDexus Patents assigned . to Incyte pursuant to the Incyte Database Agreements ) or reasonably apportioned thereto . Licensing Revenues shall also include consideration received by Incyte or SB, as the case may be, with respect to an assignment or other conveyance by Incyte or SB as the case may be of its ownership interests in any DiaDexus Patent to a Third Party . The cash value of such non - cash payments shall be determined . in good faith by Incyte or SB as the case may be, and shall be reflected in financial statements prepared on a basis consistent with generally accepted . accounting principles