definiens: means the FTE Costs ( charged in accordance with Section 5 .2.2(c)(ii ) ( FTE Records and Calculation ) ) incurred, and the out -of - pocket costs recorded as an expense, by a Party or any of its Affiliates in accordance with GAAP after the Effective Date and during the Term that are incurred in accordance with the Joint Commercialization Plan and Budget and specifically identifiable and directly attributable to the sales and marketing of a Joint Product in the United States . Sales and Marketing Costs shall include amounts paid by a Party to Third Parties that are specifi cally identifiable and directly attributable to the Commercialization of a Joint Product by such Third Party in the U.S. Subject to the foregoing, Sales and Marketing Costs include costs incurred in connection with the following activities ( but in each cas e only to the extent specifically identifiable and directly attributable to the sales and marketing of a Joint Product in the United States ): 1.159.1 activities directed to the advertising and marketing of Joint Products in the United States ; 1.159.2 launch meetings ; 1.159.3 advertising and public relations agencies, including development and distribution of selling and advertising and promotional materials relating to the use of a Joint Product, field literature, direct -to - consumer advertising campaigns, medi a / journal advertising, distribution of such advertising and promotional materials by a Party to its sales force personnel, exhibiting at seminars and conventions, convention costs, and promotional premiums ; 1.159.4 speakers programs, including training of s uch speakers ; 1.159.5 developing, obtaining, and providing educational and training packages for Joint Products, promotional literature, promotional materials, and other selling materials, including shipment costs of the same to a Party ’s central distribution facility and from a Party ’s central distribution facility to its sales force personnel ; 1.159.6 transporting, housing and maintaining sales representatives for training and the costs of all training materials used for such purpose ; -24- 1.159.7developing and performing market research ; 1.159.8 developing Information and data specifically intended for national accounts, managed care organizations, governmental agencies ( e.g., federal, state and local ), and other group purchasing organizations, including pull -through activities ; 1.159.9 developing Product Trademarks, including style guides ; 1.159.10 Detail Costs ; and 1.159.11 operation and maintenance of the sales representatives that promote a Joint Product in the U.S., sales bulletins and other communications, sales meetings, specialty sales forces, call reporting and other monitoring / tracking costs, district and regional sales management, home office personnel who support the sales force, development and copying of training, motivational and com munications materials relating to Joint Products, and other services ancillary to the foregoing