definiens: shall mean all costs, fees and out - of - pocket or other expenses incurred, paid or accrued by Novartis in connection with the sale of the [COMPANY] Products by, but not limited to, a sales force or teledetailing force, including but not limited to ( i ) all costs which may be directly allocable to the sale of the [COMPANY] Products, such as customary commissions attributable to the sale of the [COMPANY] Products, and ( ii ) an apportioned share ( based on the proportion of the [COMPANY] Products to all ofthe products sold by Novartis, in terms of unit volume ) of the costs and expenses which may not be directly allocated to the sale of the products, such as costs of operating the sales office(s ) through which the [COMPANY] Products are sold, including but not limited to rent, equipment, telephones, utilities, salaries, commissions, and employee benefits MIA 11CORPSEC1168003.2 18924/0001 8/13/9912:56 PM 4 Qr ( iii ) 36 % QfNet Sales fQr the Initial Marketing PeriQd fQr any prQduct or 26 % QfNet Sales fQr any Qther periQd, whichever is less