definiens: means, with respect to Profit - Share Products and each Contract Quarter, all FTE Costs and Out - of - Pocket Costs incurred by M edgenics or its Related Parties that are specifical ly identifiable and allocable to the Commercialization of such Profit - Share Products in the Field in the Territory, and Manufacture of such Profit - Share Products for Comme rcialization, during the applicable Contract Quarte r, including such FTE Costs and Out - of - Pocket Costs wh ich are : ( a ) Manufacturing Costs ; ( b ) Commercialization Costs ; and ( c ) Third Party Technology Costs, in eac h case determined from the books and records of Med genics or its Related Parties maintained in accordance wit h Accounting Standards and in each case of ( a)-(c ) as are specifically identifiable and allocable to the Comm ercialization of such Profit - Share Products in the Field in the Territory during the applicable Contract Quarter . F or clarity, no milestone payment made to KHK or its Affiliates pursuant to Section 8.3 will be an Allowable Expens e. For purposes of clarity, it is understood that t here will be no double - counting of expenses within the definitio n of Allowable Expenses