definiens: shall mean the actual cost of bulk Collaboration Products or finished Collaboration Productssold, determined in accordance with U.S. generally accepted accounting principles applied consistently within and throughoutall operating units of a Party . shall include : ( i ) in the case of manufacturing services provided by aParty or its Affiliate(s ) or sublicensee(s ), its Cost of Goods of such bulk Collaboration Products or finished CollaborationProducts, ( ii ) the net cost or credit of any value - added taxes actually paid or utilized by a Party or its Affiliate(s ) orsublicensee(s ) in respect of the manufacture of the bulk Collaboration Products or finished Collaboration Products, ( iii ) in the -v - TABLE OF CONTENTS(CONTINUED)PAGE case of finished Collaboration Products or bulk Collaboration Products acquired by a Party or its Affiliate(s ) or sublicensee(s)from a Third Party, payments made to such Third Party for such acquisition, including the net cost or credit of any value - added taxes actually paid or utilized by the purchaser in respect of such acquisition of such finished products or bulkproducts, plus reasonable expenses of quality assurance, quality control and transportation of Collaboration Product, and(iv ) royalties or other compensation payable to a Third Party with respect to a license under Patents of such Third Partynecessary for the manufacture, use, sale, offer for sale or import of Collaboration Products ( other than royalties due under theExisting License Agreements )