definiens: . shall mean all direct and indirect costs incurred by [COMPANY] for activities associatedwith the collection of FNAs and processing ( including, without limitation, direct costs associated with finishingprocesses such 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 and stock - based compensation ), raw materials, supplies, services, license androyalty fees, costs associated with third party cytopathology laboratory services, and other resources directlyconsumed or used in the conduct of the applicable activity and any fees payable to any third party to theextent attributable to the collection of FNAs and processing of the Test, and all indirect costs includingwithout limitation costs of indirect labor ( including but not limited to salaries, bonuses, benefits and stock - based compensation ), facilities, utilities, insurance, administrative costs, and facility and equipmentdepreciation and amortization, where applicable to the extent directly related to the applicable activity, allocated consistent with GAAP and as historically applied by [COMPANY] prior to the Effective Date of thisAgreement