; (G) an accounting of the funds used at each covered agency that implements a commercialization assistance pilot program under this subsection; (H) the amount of matching funding provided by eligible third-party investors, set forth separately by source of funding; (I) an analysis of the effectiveness of the commercialization assistance pilot program implemented by each covered agency; and (J) recommendations for improvements to the commercialization assistance pilot program. (10) Definitions For purposes of this subsection: (A) Covered agency The term covered agency means a Federal agency required to have an SBIR program. (B) Eligible entity The term eligible entity means a small business concern that has received a Phase II award under an SBIR program and an additional Phase II SBIR award under subsection (ff) from the covered agency to which such small business concern is applying for a subsequent Phase II SBIR award. (C) Eligible third-party investor The term eligible third-party investor means a small business concern other than an eligible entity, a venture capital firm, an individual investor, a non-SBIR Federal, State or local government, or any combination thereof. (D) Ineligible sources The term ineligible sources means the following: (i) The eligible entity’s internal research and development funds. (ii) Funding in forms other than cash, such as in-kind or other intangible assets. (iii) Funding from the owners of the eligible entity, or the family members or affiliates of such owners. (iv) Funding attained through loans or other forms of debt obligations. (E) Subsequent Phase II SBIR award The term subsequent Phase II SBIR award means an award granted to an eligible entity under this subsection to carry out further commercialization activities for research conducted pursuant to an SBIR program. .