New Target - $5, page-147

My only worry about the hurdles being predicated ONLY on Cash Revenue Targets means that sales will be always front and centre on the participants' minds.
Whilst it may keep things simple in assessing whether hurdles are met or not, I feel the overall profitability of the company should be most paramount to all shareholders. Expenses, (including non cash expenses, like options issued, depreciation, goodwill write-off) must surely be taken into account when drawing up the hurdles.