R&D Costs

R&D Costs. All of Provider's research and development expenses incurred by Provider in connection with the Services, based on Japanese statutory accounting principles and in accordance with Provider's internal accounting policies and procedures, (a) including, without duplication, the costs described in Section 3(a) of Exhibit A of Attachment 7-1 of the Sponsor Agreement and (b) excluding the following expense items and other income items: (i) Interest income or expense; (ii) Income taxes; and (iii)... Reimbursable Costs (as defined below). View More