definiens: shall mean all revenues, receipts, monies, milestone payments and research and development fees ( in respect of research anddevelopment fees . only to the extent that same are in excess of reimbursement for the directcosts and Indirect Costs of research and development or pursuit of Regulatory Approvalundertaken by Poniard or its Affiliates pursuant to a written research or development plan),payments ( including amounts received from the sale of shares in the capital stock of Poniardin excess of the Current Market Nee for such shares ), license fees and the fair market valueof all other consideration, collected or received by Poniard or its Affiliates whether by way ofcash, equity, credit or any barter, benefit, advantage, or concession, that are contingent uponthe achievement of an event or objective pursuant to a written research or development plan, and not merely the passage of time, and shall exclude amounts collected or received byPoniard or its Affiliates on account of Net Sales of Licensed Products ; ( ii ) shall mean costs incurred for the benefit of the DevelopmentProgram or the commercialization of a Licensed Product, excluding directly identified costs(direct costs ), and including facility rental costs ; utilities costs ; laboratory and manufacturingequipment depreciation ; and salaries, vacation pay, sick leave pay, health insurancepremiums, FICA taxes ( or their equivalent ) and pension costs for employees, but only to theextent that such employees work benefits the Development Program or thecommercialization of a Licensed Product ; and ( iii ) shall mean all revenues, receipts, monies and researchand development fees ( in respect of research and development fees, only to the extent thatsame are in excess of reimbursement for the direct costs and Indirect Costs of research anddevelopment or pursuit of Regulatory Approval undertaken by Poniard or its Affiliatespursuant to a written research . or development plan ), payments ( including amounts receivedfrom the sale of shares in the capital stock of Poniard in excess of the Current Market Pricefor such shares ), license fees and the fair market value of all other consideration, collectedor received by Poniard or its Affiliates whether by way of cash, equity, credit or any barter, benefit, advantage, or concession, and shall exclude Development Milestone Payments andamounts collected or received by Poniard or its Affiliates on account of Net Sales ofLicensed Products