definiens: means those FTE Costs incurred and the direct out - of - pocket costs, includingcosts for independent contractors engaged as permitted under the Collaboration Agreement, recorded as an expense by a Partyor any of its Affiliates in accordance with Accounting Standards, after the effective date, during the term of and pursuant tothe Collaboration Agreement that are specifically identifiable or reasonably allocable to the sales and marketing of a NetProfit / Loss Split Product . Sales and Marketing Costs shall include amounts paid by a Party to Third Parties that are specificallyidentifiable to the commercialization of a Net Profit / Loss Split Product by such Third Party, but excluding any Third PartyPayments . Subject to the foregoing, Sales and Marketing Costs include costs incurred in connection with the followingactivities ( but in each case only to the extent specifically identifiable or reasonably allocable to the sales and marketing of aNet Profit / Loss Split Product ): ( i ) activities directed to the advertising and marketing of a Net Profit / Loss Split Product, including theuse of a Party ’s global marketing personnel or marketing personnel specifically allocated to countries in the NetProfit / Loss Split Territory ; ( ii ) launch meetings ; ( iii ) advertising and public relations agencies, including development and distribution of selling andadvertising and promotional materials relating to the use of a Net Profit / Loss Split Product, field literature, direct - to - consumer advertising campaigns, media / journal advertising, distribution of such advertising and promotionalmaterials by a Party to its sales force personnel, exhibiting at seminars and conventions, convention costs, andpromotional premiums ; ( iv ) peer - to - peer activities such as lunch and dinner meetings ; ( v ) speakers programs, including training of such speakers ; ( vi ) developing, obtaining, and providing training packages for a Net Profit / Loss Split Product, promotional literature, promotional materials, and other selling materials, including shipment costs of the same to aParty ’s central distribution facility and from a Party ’s central distribution facility to its sales force personnel ; 7 * * * Confidential material redacted and filed separately with the Commission