definiens: shall mean the costs incumd to[$Uppon the manufacturing of I Product in ICcordanoe with [COMPANY] 's manufacturina accountinll guidelines and procedure s as of the Effective Date which hive been provided to COR under SC'pUIte cover ] " Procew'Product Development Expenscs ' are ! he expenscs other 1!wI Developmem CO$lS which are related to th€lettion and optimizali(ln of Il1lIl'IIIfacrurable procel5 for bulk dNa substance IS weU as the optimization of fonnuwions for final presentation ( fill and rutish activities ) . but not expenditures for items wlUch would be included in FuUy AllocIlCd Manufacturing C051s . all in accordance with UlI(s manufacturinJ accountinJ lUiOelincs and procedures as of the Effective Date which hive been provided to COR under separate cover . For items which would be depreciated or amonized over more t!wl ODe ilCCO\Intin, period, only the curnnt accounting period depreciation Of amor1iu.tion for items relalcd to such activities may be included in PmceWProduct Development Expensn . A"re, lle ProceuiProduct Development Expenses for a particular Co - Promoted Product shall be aUocated on an equitable basil among ! he major countries in ", lIich $ Uch Product WIS developed so that any sinJle country shill lieu only lIS pro rill share of the aa : reglte Pnxeu / Prod uct Development ExpcoJCS for such Product . UnJess otherwise agreed by the Parties, PmceuiProduCl Development Expenses shall be initially borne by UlIy and recovelftl as an A11o ... ~1c Expense IS provided in AJtic:1e 92J Once a manufacturable proces.s for I Product is established, allivailable Product will be uransfemd to inventory and ProeesvProduct Developmen t Expense.s will he lftIuccd by the COSI of such inventory al sWldud cost . Depreciation and amortizatioo for capitalized items which are used in the manufacturable process ... ill be thereafter included in FuUy AIlOCllted M.a.nufacturin, Cow and wmllO looser be included in Proem / Product Developmenl Expensc~ Fully Al10cated Manufacturing Com and Process / Product Development Expenses shall e ~ ludc costs associated wIth corporate overhead, 1