definiens: means the sum of : ( a ) Fully Burdene d Manufacturing Cost ( as defined below ) of a [COMPANY] IND Opted Product or [COMPANY] Phase II Opted Product ( in whatever form ) ; ( b ) freight, insurance, customs charges, duty, temporary storage and other costs of shipping Genen tech IND Opted Products and [COMPANY] Phase II Opted Products to customers ( to the extent actually incurred by the shipping Party and not reimbursed by the cus tomer ) ; and ( c ) any payments due to third parties with respect to the research, development, manufacture, use, sale, Exhibit F - Financial Appendix Page 3 < PAGE > offer for sale or import of [COMPANY] IND Opted Pro ducts or [COMPANY] Phase II Opted Products and incurred in accordance with Arti cle 9, excluding any royalties already accounted for in Fully Burdened M anufacturing Cost