definiens: means, with respect to a particular Compound, intermediate ( including [ * * * ] ) orProduct ( whether as active pharmaceutical ingredient, Drug Product or finished form ) supplied by Aquinox pursuant toSection 7.3 or [ * * * ] : ( a ) ( i ) if Aquinox or its Affiliate Manufactures the applicable Compound, intermediate ( including aKey Material ) or Product, [ * * * ] ; or ( ii ) if a Third Party Manufactures such Compound, intermediate ( including a KeyMaterial ) or Product, the [ * * * ] of such Compound, intermediate ( including [ * * * ] ) or Product [ * * * ] ; and ( b ) in each case, the external costs of insurance and transportation ( including custom duties, tariffs, sales taxes, excise taxes andother governmental charges ) for such Compound, intermediate ( including [ * * * ] ) or Product and FTE Costs directlyattributable to the Manufacture of such Product or [ * * * ] ; provided in each case that there shall be no double - countingof any cost . Manufacturing Cost shall be calculated in a manner consistent with GAAP, consistently applied