definiens: for a fiscal quarter shall mean all amounts received by a Pany or a Party 's Affiliates for the sale, tnlnsfer, placement, least : or other disposition of the eSAS 2 Instruments during soch fiscal quarter, provided, however, that : ( A ) Revenues for Collaboration Combinalion Products . If an eSAS 2 Instrument is sold in combination with one or ITKlI ' ) for a single price or on a single invoice to the customer . the " " revenues from the eSAS 2 Instrument ' · with respect to such Collaboration Combination ProdUCt shall be calculated by multiplying the UJlaIlmount received by . Party or its Affiliates for such Collaboration Combination Product by the fraction AlB, where A is gross selling price of the eSAS 2 Instrument sold scpanl1ely and B is the gross single price or aggregate prices on a single invo~ to the customer for such Collaboration Combination Product . Such calculation of the Collaboration Combination Product ~venues shall be negOliated in good faith between the Parties and resolved pursuant to Article 13 if they a~ unable to agree, 15 ( B ) Revenues for Lease . Rental or Placement Programs . If the eSAS 2 lrutrument is not sold separately but rather is leased . placed or rented ptlr5113nt to a reagentlremal program or comparable sale or lease program ( iocluding instrument upgradeJmaintenance prograDVl ) ( each a ) where the instrument revenue is included in such Program revenue . then the with respect to such Program shall : ( i ) be one hundred fifteen percent ( 115 % ) of the Fully Burdened Manufacturing COStS IlS% until [COMPANY] has been reimbursed for all eSAS 2 Development Costs ., and one hundred pe = nt ( 100 % ) thereafler . based upon an imputed instrument depreciation factor cOllllisn : m with [COMPANY] 's tl\en .. ::urrem accounting policy that provides for a depreciation of at least three ( 3 ) years for each eSAS 2 lJISU'Ument