Bujin Gym Rommerskirchen e.V.

(1) Intangible development costs. For the purposes of this Section, the cost of a controlled participant for the development of intangible assets for a fiscal year is the total costs incurred by that participant in the context of intangible development, plus all participation fees paid by it to other controlled and uncontrolled participants, less all contributions it receives from other controlled and uncontrolled participants. Intangible development expenses consist of the following: operating expenses within the meaning of Article 1.482-5 (d) (3), depreciation other than depreciation, plus (to the extent not included in such operating expenses, as defined in paragraphs 1.482 to 5 (d)(3)), the fee for the use of tangible property made available to the eligible cost-sharing agreement. . . .