definiens: shall mean, as to any Licensed Product, Licensee ’s cost of such Licensed Product as determinedby GAAP, consistent with Licensee ’s current cost of goods accounting policies, including only ( a ) Licensee ’s productacquisition costs to a Third Party manufacturer of the License Product, ( b ) Licensee ’s Fully Allocated Costs of making theLicensed Product, and, in either case, quality assurance and quality control with respect to the manufacture of such LicensedProduct and the direct costs to ship the Licensed Product to Licensee ’s warehouses, and ( c ) other than in the determination ofManufacturing Costs for the purpose of determining the royalty rate under Section 7.2.2, direct costs of delivering theLicensed Product to customers ( such as import or VAT taxes, export fees, shipping and insurance costs, and warehousing costs)which are not paid by the customer and excluding any allocation of any general or administrative expenses