Developed Technology Costs

Developed Technology Costs. Shall mean and include all costs incurred by a party in connection with the development, license, or other acquisition of any Developed Technology, or any rights in or to any Developed Technology, including all direct and indirect costs and expenses incurred by a party in connection with such Developed Technology, as well the cost of any Intellectual Property Rights or other intangible property licensed or otherwise acquired from third-parties in connection with such Developed Technology.... Without limiting the foregoing, Developed Technology Costs are intended to include the following items: operating expenses as defined in Treas. Reg. (S) 1.482- 5(d)(3), other than depreciation or amortization expense, plus (to the extent not included in such operating expenses, as defined in Section 1.482- 5(d)(3)) an arm's length rental charge for the use of any tangible property made available to the Cost Sharing Arrangement. View More