definiens: shall mean the actual cost of the production of a Licensed Product or other implant, which shall be comprised of the sum of ( a ) the cost of goods produced as determ ined in accordance with United States generally accepted accounting princip les as consistently applied by CTI, including, but not limited to, direct labor, packaging, shipping and insurance costs, and material and product testing c osts incurred in connection with the manufacture or quality control testing of Modex Licensed Products or other implants, as well as overhead and amortized c apital depreciation allocated to the manufacture of Modex Licensed Products or ot her implants in accordance with United States generally accepted accounting pr inciples as consistently applied by CTI, and ( b ) all royalties ( earned or pa i d up ) and other amounts payable to third parties under license(s ) taken by CTI in connection with such Modex Licensed Products, to the extent such royalti es or other amounts are not included in the CTI Third Party Royalty Amount