definiens: means any dispute related to ( a ) Shared Development Costs ( which shall not include a dispute withrespect to approval of any amendment to the Shared Development Cost Budget or Shared Development Overrun, such disputes being aDeadlocked JPC Dispute or a dispute for which Decibel has final decision - making authority pursuant to Section 8.3(e)(iv)(1 ), as applicable),(b ) the form, format and level of detail for Shared Development Payment Reports and other financial reports pursuant to Section 13.4,Section 13.5 and Section 13.6 and documentation relating to any payment obligations pursuant to Section 13.7(b ), ( c ) any paymentobligations or reports under Article 13 ( which shall not include a dispute as to whether a Pre - IND Milestone Event or Early ClinicalDevelopment Milestone Event has been achieved, such dispute being a Technical Dispute ), ( d ) the results of any audit conducted pursuant toSection 16.2, ( e ) the fair market value of any non - cash form of consideration paid to, or received by or otherwise recognized by Decibel or itsAffiliates by or from a Third Party in connection with a Net Sale or a Third Party Transaction, or ( f ) the allocation of non - sales basedobligations for Third Party License Payments due under Third Party Licenses entered into pursuant to Section 15.7(a )