definiens: means other operating income or expense of a party from or to Third Parties which is not part of the primary business activity relating to the Development License and Commercialization Agreement, but ( i ) is permitted to be Execution Version charged to CGNov by a party under the Development License and Commercialization Agreement and approved by the parties, ( ii ) is reviewed by the finance sub - committee as approved by the parties as income or expense for purposes of CGNov, and ( iii ) is limited to the following : ( a ) actual inventory write - offs ( but not including any write - offs included or includible in Fully Burdened Manufacturing Cost, or which are Excluded Costs under the Development License and Commercialization Agreement, or which are caused by a party 's negligence ) ; ( b ) idle plant charges ( subject to the terms of the Manufacturing and Supply Agreement, which shall define capacity and idle capacity ) ; and other items, provided they are permitted under the Development License and Commercialization Agreement, reviewed by the finance sub - committee and approved by the parties