That higher profit is to be measured by the difference betw
een the incremental revenues expected to be generated by the agreement (that is, the difference between the revenues that would be achiev
ed if the agreement were concluded and the revenues that would be achieved in the absence of the agreement) and the incremental costs
expected to be incurred as a result of the contract (that is, the difference between the costs that would be incurred if the agreement were concluded and the costs that
...[+++] would be incurred in the absence of the agreement), the resulting cash flows being discounted with an appropriate discount rate.