definiens: shall mean, with respect to a Collaboration Product, the direct costs and expenses of mar keting, promotion, advertising, promotional materials, professio nal education, product - related public relations, relationshi ps with opinion leaders and professional societies, market research ( befo re and after Regulatory Approval of a Collaboration Product ), healthc are economics studies, post - marketing studies required to obtain, ma intain or expand Regulatory Approvals of such Collaboration Product ( to t he extent not included in Authorized R&D Expenses ) and other similar ac tivities related to such Collaboration Product and approved by the Ste ering Committee . Such costs and expenses will include both internal costs ( e.g., salaries, benefits, supplies and materials, etc . ) and costs of ou tside services and expenses ( e.g., consultants, agency fees, meeting cost s, etc . ) . Marketing Costs shall also include costs and expenses directl y related to obtaining reimbursement from payers and the cost of obt aining sales and marketing data ( to the extent not included in the Distr ibution Costs )