definiens: or means costs equal to [ eight percent ( 8 % ) ] CG&A Rate " ) of the sum of the [ Marketing Costs, Sales Costs, and Development Costs ] for the Commercializing Party . [ If a Party believes that the costs are not typical when compared to other companies within the same industry, then that Party ( requesting Party ) may request that the other Party ( non - requesting Party ) conduct a cost study, at the requesting Party 's expense, for the purpose of determining the appropriate G&A Rate . That G&A Rate shall reflect such Commercializing Party 's then - current relationship of its general and administrative costs to the sum of its Marketing Costs, Sales Costs, and Development Costs . The non - requesting Party may, at its own expense, have an independent accounting firm, acceptable to the requesting Party that conducted the cost study, review the results of the requesting Party 's cost study . If after review of and agreement on the results of such cost study, and agreement to a new higher or lower G&A Rate, ] both Parties shall use such revised G&A Rate going forward in calculating General and Administrative Costs