definiens: means any payment ( other than Net Sales ) when recognized as income or an offset to an expense in accordance with the applicable Accounting Standards by a Party or its Affili ate from a Third Party that is reasonably attributable to a Cost Profit Sharing Product in a Cost Profit Sharing Country, including any such payment received in connection with the grant of a sublicense or other right or activity with respect to a Cost Pro fit Sharing Product in a Cost Profit Sharing Country, including the grant of an option to obtain such sublicense or other right with respect to a Cost Profit Sharing Product in a Cost Profit Sharing Country . For clarity, any portion of such payment that is recognized by a Party as an offset to an expense and recorded as Other Income as part of the quarterly reconciliation and true -up process in accordance with Section 7.7.5 ( Reporting, Recognition and True -Up ), shall not also be recorded as an offset agains t Shared Development Costs or Allowable Expenses for the purposes of such reconciliation and true -up