definiens: shall mean the ! iHternal ( aireet ana iHdireet ) ana el < ternal eosts assoeiatea witil tile aaYertisiHg ana promotion of a Proaliet . Slieil eosts silall iHelliae, blit not be limited to, tile internal eost of Roeile or Agoliron marketiHg personnel eHgaged aireedy iH marketing, aa't'ertising aHa ea\ieation aetiyities, inelliaiHg, b\it Hot limitea to, eliHieal ana marketing st\iaies wilieil are Hot eonalietea as part of tile DeyelopmeHt Program I:)\it wilieh are eerriea O\it as a res\ilt of a deeisioH of the Global JOiHt MarketiHg Committee, thira party eosts assoeiatea witil slieil aetiYities aHa eolleetioH relatea eosts . Tile silariHg of eosts of eOHalieting elinieal st\iaies fer a Proa\iet fer eaneer iHaieatioHs whieil are eomi\ietea as part of tile De' . 'elopmeHt Program shall be governea by the proyisioHs of Seetion 5.02 ana AttashffieHt 1 . The eale\ilation of MarketiHg, AaYertisiHg ana EalieatioH E~(penses silall take iHtO eOHsideration tile fellowiHg : ( a ) ! The eost of marlEetiHg personnel assoeiated witil the marketiHg, adYertisiHg aHa promotioH of a Proalist shall be approl < imated by a pereeHtage of Adj\isted Gross Sales . S\ish pereeHtage silall be determiHea by the parties arumally on a eoWltry by eOWltry basis and silall provide fer tile airest and iHdirest eosts assoeiated with an a" . 'erage, full time marketiHg staff ; s\ieh rate shall be determiHea annlially by the parties prior to the beginniHg of the fiseal year of the MarketiHg Company . The perseHtage \ised m~ ' be differeHt fer the MarketiHg Company and the nOH MarketiHg CompaHY . S\ieh eosts wOlild insl\iae, b\it Hot be limitea to, the followiHg : salaries, fringe beHefits, tflWel, materials ana s\ipplies, A2 - 3 6/4/97 o ~ tside serviees ( not inel ~ ded iR the paragraph ( a ) below ) and overhead ( general aRd admiRistrative eosts, inel ~ ding, b ~ t Rot limited to, salaries aad [ riRge beRefits of marketiRg maRagemeRt persormel aad eeRtral sepiiee eharges )