definiens: means the sum of : ( a ) Fully Burdened Manufacturing Cost ( as defined below ) of a Profit Share Product ( in whatever form ) ; ( b ) freight, insurance, customs charges, duty, temporary storage and other costs of shipping Profit Share Products to customers ( to the extent actually incurred by the shipping Party and not reimbursed by the customer ) ; and ( c ) any third party royalties payable with respect to the manufacture, use or sale of Profit Share Products, excluding any royalties already accounted for in Fully Burdened Manufacturing Cost . Cost of Sales shall not include any costs that are already included in Development Costs, Distribution Costs, Distribution Costs, Marketing Costs, Sales Costs, Other Operating IncomelExpense, III [ 1 ~CERTAIN CONFIDENTIAL INFOR\iATION CO ~ TAINED IN THIS DOll ' ME NT . MARKI :D BY BRACKETS . IS FILED WITII THE : SfTIIRITIES AND EXCHi .. :> IGE COMMISSION PI : RSliAliT TO RI'LE-241l-2 OF THE S£(TRITIES l<.XCH · \,'WE ACT O~ 1934 . AS AMEl"DED, General and Administrative Costs, Sales Returns and Allowances, and Allocable Overhead for any of the foregoing cost categories, and in every case shall only include costs directly allocable to a Profit Share Product ( with the exception of Allocable Overhead allowable in determination of FBMC ) in accordance with GAAP