definiens: means the amount recoverable by either Party under this Agreement for the use of its Utilized Capital allocated to the Commercialization of the Collaboration Products after the first commercial launch of a Collaboration Product . The JOC shall establish a cost of capital rate to be utilized by both Party 's which shall be designed to reflect a reasonable rate of return on capital employed for the current market conditions . means the amount of the Parties ' capital specifically Attributable to the support of a particular Collaboration Product following the first commercial launch of such Collaboration Product, and shall consist of for each Party the then current net book value ( i.e., original cost Jess accumulated depreciation ) of facility and equipment utilized specifically in respect of such support activities . If the facility and equipment of a Party are utilized in connection with the support of a Collaboration Product but such facility and equipment were not built or acquired specifically for such products, then the Party in question shall be entitled to include as an element of Utilized Capital an amount equal to the book value of such facility and equipment as of the relevant dates after the first commercial launch multiplied by the percentage of total use of such facility, excluding excess capacity during such quarter for support of the Collaboration Products . The Parties shall attempt to agree upon a fixed percentage of Net Sales to cover the expected Cost of Capital Allowance