definiens: means internal and external costs incurred in manufacturing, acquiring, product testing activities for qualityassurance and quality control, packaging, transporting, storing and/or cGMP compliance determined in accordance withUnited States generally accepted accounting principles, as consistently applied by Supplier in accordance with Supplier ’s pastpractice and in the ordinary course of Supplier ’s business, in each case to the extent related and allocable to the Productsupplied to Buyer hereunder . Notwithstanding the foregoing, shall ( i ) include payroll taxes and customs chargesconsistent in type and nature with those set forth on Exhibit 5.1(a ), and ( ii ) exclude any and all ( A ) costs attributable to generalcorporate activities, including, by way of example, executive management, investor relations, business development, legalaffairs and finance, ( B ) Taxes other than as described in clause ( i ) above, and ( C ) the NDA maintenance fee and applicableFDA establishment fees