definiens: means t/)e following ellpenses incur= ! or accroed ( as appl,,:able in accordance w, th ArtH : ie I of this Financial Appen < hx ) pursuant 10 the Collaboration that rue generally consistent with the applicable Commc : rcialiulion Plan and Budget and rue specirICally attributable and properly a1locablc to t/)e actual or contemplated Commere ialiution of a Collabor ~ uon ProdUCI in accordance with GAAP or GAAP Counterpart, as applicablc : ( a ) Costs of Goods ; ( b ) Markcting, Sales and Distribution Costs ; ( c ) Pal'lnering Costs ; ( d ) Post Launch R&D Expenses ; ( e ) Patent Costs, wllh respect 10 Patents covering a Collaborntion Compound . Collabor ~ tlon PrOOuct, or a fonrmlation . method of mallufacture or method of usc of any of the foregoing ; and ( f ) any cllpenses t':xlllllssly and specifically deemed to be Allowable CommercialiZDtion Expenses in the Agreeme nt, including without limitation costs and e ~ penses of booking sales, stoc ~ ing inventory for the uad and any of its sublicensees and collection of accounts receivable and bad debt ; but in all cases e,\cluding Ellcluded COOlS ( lIS defined in Section 2.7 of this Financial Appen < iiJl ), Allowable Commercialization Expenses ellcludes Development CosIS IlI1d any amounts deducted from gross sales 10 arrive at Net Sales in ocwrdance with the definition of Net Sales . Overhead Charges for COl1\l1'le1'Cialiu\lon ( other than Manufacturing ) shall be accounted for, Shared and otherw, se reimburlied bet .... een the Parties solely as they are incorpDrIIled inw the FrE Rate ( without limitlllg Section 2.2 )