definiens: means ( a ) upfront fees, milestone payments, royalties or similarpayments actually received from and after the Milestone Start Date by the Company or any of its Subsidiaries withrespect to Staccato - Based Products in Development under each license, collaboration or other substantivelyequivalent agreement between the Company or any of its Subsidiaries on the one hand, and any third party on theother hand, granting to such third party a license to develop, manufacture and/or commercialize a Staccato - BasedProduct In Development, but only to the extent such fees, royalties and payments are paid for the development, rather than commercialization, of the Staccato - Based Product In Development, less ( b ) Taxes . For clarity, upfrontfees, milestone payments, royalties or similar payments actually received with respect to a Staccato - Based Productat a time when such Staccato - Based Product is approved and marketed in one or more countries but still indevelopment in one or more other countries shall be deemed Net Commercialization Licensing Payments . For clarity, Net Development Licensing Payments shall not include any amounts received by the Company or any of itsSubsidiaries under the applicable agreement as reimbursement for development - related costs and expenses, such aspatent prosecution, maintenance and enforcement expenses, expenses incurred in connection with supportinglitigation against third parties, or additional research or development expenses