stimulate interest in the Content with its customers. 3.3 plan_b shall provide LICENSOR with a detailed written record, which includes the number of End User downloads and each distribution channel. Such report shall be provided to LICENSOR in electronic format within 6 weeks of the end of a quarter. 3.4 LICENSOR shall have the right to use a certified public accountant to inspect and audit all the related records and books of plan_b to ensure plan_b's compliance with the terms of this Agreement. In the event that any such audit reveals that plan_b has underpaid fees to the value of ten (10) percent or more of the total amount of payments for the period covered by the audit, plan_b shall bear the cost of the audit and shall in any event immediately pay to LICENSOR Source: DATA CALL TECHNOLOGIES, SB-2/A, 9/18/2006 the full value of the underpaid or under-reported fees. Such audits shall normally be conducted during normal business hours at plan_b's premises. 4 REVENUES 4.1 plan_b shall pay LICENSOR a share of its revenues as set forth in APPENDIX 2 ("REVENUES"). 4.2 All shares are net, plus the respective applying value added tax (if applicable). 5 INTELLECTUAL PROPERTY RIGHTS 5.1 LICENSOR is the owner of all intellectual property rights, including without limitation, any and all patents, utility models, trade marks, rights in designs, trade, business or domain names, know-how, rights in databases and copyrights, rights in inventions, ideas, concepts, trade secrets and confidential information which have to be given to fulfill this contract. 5.2 In the alternative, if LICENSOR is not the sole and exclusive owner of all of the foregoing intellectual property rights to the Content, LICENSOR has been granted by the owner or rightful sub-licensee of the intellectual property of the Content the right to grant the