definiens: means, with regard to a particular Product, the external and internal costs associated with the promotion, marketing and sale of such Product in the U.S. for activities authorized and approved by the JMC as part of applicable Product Plan and Budget, as follows : 02660.2 ( a ) M&P Costs shall include the external and internal costs of marketing the Product in the U.S., which shall include, but not be limited to, the allocated costs offield­based sales organizations and professional contract service personnel engaged in marketing the Product, advertising, sales and/or marketing training activities, and selling Product and any specifically identifiable Third Party contract services or materials associated with such activities . For purposes of determining such allocated costs, all relevant factors ( e.g., number and type of products detailed, site of marketing, proportion of effort devoted to different products, units of each Product sold ) shall be taken into consideration . The internal marketing costs include charges to marketing the Product consistent with applicable Accounting Principles as applied by [COMPANY] to all of its products on a consistent basis