; (B) has a life expectancy similar to, and performs in a manner that is the same as or similar to, such a good when new; and (C) has a factory warranty similar to that applicable to such a good when new. (20) Royalties The term royalties means payments of any kind, including payments under technical assistance or similar agreements, made as consideration for the use of, or right to use, a copyright, literary, artistic, or scientific work, patent, trademark, design, model, plan, or secret formula or secret process, excluding payments under technical assistance or similar agreements that can be related to a specific service such as— (A) personnel training, without regard to where the training is performed