definiens: shall mean, with respect to Product, the sum of the following, all of which shall becalculated in accordance with U.S. Generally Accepted Accounting Principles:(a ) The amounts paid by ANESIVA to any third party for ( i ) providing raw materials and packaging materials forproducing the Product, ( ii ) manufacturing, filling and/or finishing Product or any component thereof, ( iii ) storing, insuring and packaging Product, and ( iv ) release and stability testing Product, including with respect to the foregoing, alltaxes ( other than income taxes ) and customs duty charges imposed by governmental authorities with respect thereto, tothe extent paid by ANESIVA and not reimbursed or refunded by a third party;(b ) The direct costs and charges incurred by ANESIVA in connection with the manufacture, filling, finishing, testing(including direct quality control and quality assurance activities ), storing, insuring and packaging Product not otherwiseaccounted for pursuant to subsection ( a ) above;(c ) A reasonable allocation of indirect labor, administration costs and facilities costs ( including electricity, water, sewer, waste disposal, property taxes and depreciation over the expected life of buildings and equipment ) attributable tothe manufacture, filling, finishing, testing, storing, insuring and packaging of Product ; provided that such indirect labor, administration costs and facilities costs shall only include an allocation, to the units or sections directly engaged in theactivities listed in the subsection ( b ) above, of such indirect labor, administration costs and/or facilities costs incurred byANESIVA