definiens: and shall have comparable meanings ; ( cc ) shall mean any and all approvals ( including pricing and reimbursement approvals ), licenses, registrations or authorizations of any federal, state, provinci_a_l or local regulatory agency, department, bureau or other governmental entity, necessary for the commercial manufacture, use, storage, import, transport, marketing, and sale or distribution Of a Licensed Product in a country or regulatory jurisdiction in the Territory in the Field ; ( dd ) shall mean all revenues ( including proﬁts on the commercial manufacture by [COMPANY] or its Afﬁliates of Licensed Compounds and Licensed Products ), receipts, monies, milestone payments and research fees ( in respect of research fees, only to the extent that same are in excess of reimbursement for the direct costs and indirect costs of research and deve10pment or pursuit of Regulatory Approval undertaken by [COMPANY] or its Afﬁliates pursuant to a written research or deve10pment plan ), payments ( including amounts received from the sale of shares in the capital stock of [COMPANY] in excess of the Current Market Value for such shares ), license fees and the fair market value of all other consideration collected or received by [COMPANY] or its Afﬁliates whether by way of cash, or credit or any barter, beneﬁt, advantage, or concession relating to any sublicense agreements relating to.any Valid Claims which form a part of the AnorM'ED Patents licensed to [COMPANY] under Section 3.1, the AnorMED Know- how licensed to [COMPANY] under Section 3.1, or otherwise to any Licensed Products . For the purposes of the deﬁnition of, the term shall mean costs incurred for the beneﬁt of the Development Program or the commercialization of a Licensed Product, excluding directly identi ﬁed costs ( direct costs ), and including facility rental costs ; utilities costs ; laboratory and manufacturing equipment depreciation ; and salaries, vacation pay, sick leave pay, health insurance premiums, FICA taxes ( or their equivalent ) and pension costs for employees, but only -to the extent that such employees ’ work bene ﬁts the Development Program or the commercialization of a Licensed Product