definiens: means : i)In the case of supplies of a Product ( including API and Drug Product ) provided by a Third Party directly toAkcea, payments made by [COMPANY] to such Third Party for such supply of such Product, plus the followingInternal Expenses and External Expenses actually incurred by [COMPANY] in connection with the supply thereof, in accordance with [COMPANY] ’s consistently applied accounting policy across its operations:(1)non - refundable or non - creditable indirect taxes;(2)reasonable and customary brokerage fees;(3)quality control and quality assurance costs ; and(4)any other cost incurred with supplying such Product and capitalizable to inventory under GAAP;Where costs ( 1 ) to ( 4 ) are Internal Expenses to [COMPANY], these shall be calculated using an allocationmethodology consistent with the principles outlined in Section 2(a ) above