definiens: means thecostoflabor, rawmaterials, scrap ( being product losses normally recorded intheprocess ofmanufacturing andtotheexclusion ofabnormal waste, spillage, processing, handling oridlefacility costs ), supplies andother resources directly consumed inthemanufacture, qualityassurance, quality control andother testing, storage andshipping ofbatches oftheapplicableProduct, and means thecostoffacilities, utilities, insurance ( including anyproductliability insurance oraccrual forself - insurance ), facility andequipment depreciation ( unless thecapital costofsuch facility orequipment hasbeen directly charged totheprogram),manufacturing overhead ( costaccounting, personnel management, andinformation technology),andother fixed costsdirectly related tothemanufacture, quality assurance, quality control andothertesting, storage andshipping ofbatches ofsuchProduct, aswellasamounts required tobepaidtoThird Parties inconnection withthemanufacture, use, sale, offer forsaleorimport ofsuchProduct totheextent nototherwise included asDevelopment Costs orCommercializationCosts ofsuchParty . Fixed costsshallbeallocated tosuchProduct based upontheproportion ofsuchcostsdirectly attributable tosupport ofthemanufacturing, quality assurance, quality controlandother testing, storage andshipping processes forsuchProduct . Ifafacility isusedtomanufacture Products andhasthecapacity tomanufacture products forother programs ofsuchParty, fixed costs shallbeallocated inproportion totheactual useofsuchfacility forthemanufacture ofProducts andthecapacity tomanufacture products forsuchotherprograms . Fortheavoidance ofdoubt, noidlecapacity ofamanufacturing facility, oraproportionate usethereof, shallbeincluded inFully ' Absorbed CostofGoods except, inthecaseofafacilitydedicated solely tothemanufacture ofProducts, itshallbeincluded totheextent theJSCdetermines thatsuchfacility isappropriately sized . Fully Absorbed CostofGoods shallexcludeallcosts otherwise covered under Development Costs orCommercialization Costs . Unlessotherwise expressly provided inthisAgreement, allcostdeterminations made inthecalculationofFully Absorbed CostofGoods shallbeinaccordance withtheParties ' respective AccountingStandards, consistently applied