Create an escalation clause for the cost-sharing agreement between [Company A] and [Company B] in a long-term joint venture. The clause should outline how shared costs will escalate over time, considering inflation rates, changes in market conditions, and evolving business needs. Specify the formula or mechanism for adjusting cost contributions, and include caps or floors to manage extreme cost fluctuations. Ensure that the escalation clause includes clear guidelines for annual cost reviews and adjustments based on financial audits or mutually agreed-upon benchmarks.