definiens: . shall mean all direct and indirect costs incurred by [COMPANY] for activities associated with thecollection of FNAs and processing ( including, without limitation, direct costs associated with finishing processessuch as packaging, labelling and other preparation, quality assurance, quality control, testing, storage and shipping)of the Test including, without limitation, costs of labor ( including, but not limited to, salaries, bonuses, benefits andstock - based compensation ), raw materials, supplies, services, license and royalty fees, costs associated with thirdparty cytopathology laboratory services, and other resources directly consumed or used in the conduct of theapplicable activity and any fees payable to any third party to the extent attributable to the collection of FNAs andprocessing of the Test, and all indirect costs including without limitation costs of indirect labor ( including but notlimited to salaries, bonuses, benefits and stock - based compensation ), facilities, utilities, insurance, administrativecosts, and facility and equipment depreciation and amortization, where applicable to the extent directly related to theapplicable activity, allocated consistent with GAAP and as historically applied by [COMPANY] prior to the EffectiveDate of this Agreement