definiens: means, with respect to a Collaboration Product, t he out - of - pocket cost s paid by a Party to a Third Party related to Commercializ ation and FTE Costs actually incurred, after the Effective Date, in connection with Commercializatio n of such Collaboration Product by or on behalf of a Party in accordance with the applicable Comme rcialization Plan and Commercialization Plan Budget, as determined from the books and records of the app licable Party and/or its Affiliates maintained in accordance with the Accounting Standards . For clari ty, a Product ’s Commercialization Costs includes th e Cost of Goods Sold for such Collaboration Product . Commercialization Costs also include costs associated with Collaboration Product recalls and o ther field actions and other similar costs associat ed with the Commercialization of the Collaboration Pro duct s that may not be planned for in the Commercialization Plan or Commercialization Plan Bu dget