definiens: shall mean all costs and expenses directly associa ted with the efforts of field sales representatives with respect to Products in the Ter ritory, including field sales force ( including fiel d sales managers ) ; field sales offices ; home offices staffs directly and to the extent involved in the managem ent of and the performance of the selling 779758 v7 / HN functions ; and payments to Third Parties under any agreements approved by the JSC . Reasonable field sa mples shall normally be charged to Trade Promotion, but i f sales management has direct decision making autho rity for the distribution of field sales samples, it may be appropriate to charge these costs to Selling Expens es . The costs of detailing sales calls shall be allocated based o n field force time at an accounting charge rate rea sonably and consistently applied within and across its operatin g units and which is no less favorable to the Produ cts than the internal charge rate used by CRXX for its own inter nal cost accounting purposes for products other tha n Products ( excluding internal profit margins and mar kups )