definiens: and shall have comparable meanings ; ( cc ) shall mean any and all approvals ( including pricing and reimbursement approvals),licenses, registrations or authorizations of any federal, state, provincial or local regulatory agency, department, bureau or other governmental entity, necessary for the commercial manufacture, use, storage, import, transport, marketing, and sale or distribution of a Licensed Product in a country or regulatoryjurisdiction in the Territory in the Field ; ( dd ) shall mean all revenues ( including profits on the commercialmanufacture by [COMPANY] or its Affiliates of Licensed Compounds and Licensed Products ), receipts, monies, milestone payments and research fees ( in respect of research fees, only to the extent that same are inexcess of reimbursement for the direct costs and indirect costs of research and development or pursuit ofRegulatory Approval undertaken by [COMPANY] or its Affiliates pursuant to a written research or developmentplan ), payments ( including amounts received from the sale of shares in the capital stock of [COMPANY] in excessof the Current Market Value for such shares ), license fees and the fair market value of all other considerationcollected or received by [COMPANY] or its Affiliates whether by way of cash, or credit or any barter, benefit, advantage, or concession relating to any sublicense agreements relating to any Valid Claims which form apart of the AnorMED Patents licensed to [COMPANY] under Section 3.1, the AnorMED Know - how licensed toNeoRx under Section 3.1, or otherwise to any Licensed Products . For the purposes of the definition of, the term shall mean costs incurred for the benefit of theDevelopment Program or the commercialization of a Licensed Product, excluding directly identified costs(direct costs ), and including facility rental costs ; utilities costs ; laboratory and manufacturing equipmentdepreciation ; and salaries, vacation pay, sick leave pay, health insurance premiums, FICA taxes ( or theirequivalent ) and pension costs for employees, but only to the extent that such employees ’ work benefits theDevelopment Program or the commercialization of a Licensed Product