definiens: means [ * ] incurred by Cell Genesys in the Manufacture ofProduct calculated in accordance with GAAP, including the following : [ * ], in each case as such costs are determinedin accordance with Cell Genesys ’ accounting practices applied on a consistent basis . Notwithstanding the foregoing, cost of manufacture shall not include [ * ] . To the extent that Manufacturing of Products for commercial sale, or anycomponent thereof, [ * ] = INDICATES THAT CERTAIN INFORMATION CONTAINED HEREIN HAS BEEN OMITTED AND FILEDSEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION PURSUANT TO RULE 24B-2 OF THESECURITIES ACT OF 1934, AS AMENDED . CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITHRESPECT TO THE OMITTED PORTION . is performed for Cell Genesys by a Third Party, amounts paid by Cell Genesys to such Third Party directly for suchManufacture will be added, without mark up, to the aggregate amount of the foregoing items ; provided, however, any payment for [ * ] made to such Third Party as a result of such Third Party performing [ * ] for Cell Genesys will beexcluded from any calculation of Fully - Burdened Manufacturing Cost