definiens: ), which Ciba - Geigy Profits are defined as the differe nce between Net Sales of the Product(s ) in the U.S.A. and Ciba - Geigy 's in the U.S.A. Ciba - Geigy 's shall include but not necessarily be limited to the following costs incur red by Ciba - Geigy and by [COMPANY], if any, as may be reasonable : ( i ) Cost of goods to [COMPANY] and Ciba - Gei gy, as appropriately determined in accordance with Ciba - Geigy 's sta ndard accounting procedures : ( ii ) Royalty payments from Ciba - Geigy t o [COMPANY] on that proportion of Net Sales attributable to Ciba - Geigy ; ( iii ) Product specific marketing expense s ( PSME ) which include but are not limited to costs for direct advertisin g, films, samples, exhibits, clinical conference aids, peer promotion activ ities, marketing reasearch and such other costs as are normally included in PSME according to Ciba - Geigy 's standard accounting procedures ; ( iv ) Field force costs ( FF ) which are t he direct and indirect costs of the combined [COMPANY] and Ciba - Geigy field for ces, such costs to be borne by [COMPANY] and Ciba - Geigy respectively, properly allocated to the sale of the Product(s ) and in accordance with Ciba - Geigy 's ( and [COMPANY] 's ) standard accounting procedures ; provided, that the FF c osts may be included or excluded from Ciba - Geigy 's Total Marketing Exp enses as the parties may mutually agree ; ( v ) Other marketing expenses according to Ciba - Geigy 's standard accounting procedures ; and ( vi ) Overhead costs and cost of service s as determined in accordance with Ciba - Geigy 's standard accounting procedur es