definiens: means, with respect to ( a ) the Gorilla IL-12 Prod ucts in the HPV Field, or ( b ) the Gorilla IL-12 Products in the Field, but ou tside of the HPV Field, the costs of manufacturing such Gorilla IL-12 Product which Gorilla IL-12 Product is either : ( x ) supplied to a Party by a Third Party ; or ( y ) manufactured directly by a Party or its Affiliate, in each case to the extent such costs are directly allocable to the Development or Commercialization of such Gorilla IL-12 Product in the Territory, as further described below and in accordance with generally accepted accounting principles in th e U.S. ( ) . Manufacturing Costs shall be included in Commercialization Costs on a bas is as such Gorilla IL-12 Product is sold, or Develo pment Costs on a usage basis as clinical supplies are used, as the case may be, in each case via standard costs an d reconciliation for variances to standard cost and inventory write- offs . In the event that a Party performs any of its manufacturing and supply obligations through one or more Affiliat es, any inter - company amounts or fees paid for any such services for Gorilla IL-12 Product or any intermedi ate used therein by such Party shall not be include d in calculating Manufacturing Costs and only those cost s directly incurred by such Affiliate shall be so i ncluded