definiens: shall mean the costs incurred by [COMPANY] or for its account attributable to thesale, promotion and marketing of Collaboration Product in the Co - Development Territory from and after commercial launchof such Collaboration Product in the Co - Development Territory and shall consist of Selling Expenses, MarketingManagement Expenses, Market and Consumer Research Expenses, Advertising Expenses, Professional Promotion Expenses, Education Expenses, Trademark Expenses, each as defined below ; provided, however, that to the extent the activities givingrise to any item of Selling and Marketing Expenses relate to, or are conducted for the benefit of, multiple products and / orservices and one or more of such products and/or services are not Collaboration Products, then such item of expense shall beallocated on a pro rata basis among such Collaboration Product(s ) and other product(s ) and/or service(s ) based upon net salesof each respective product or service by such operating unit during the most recent quarter : a ) shall include the following costs directly associated with the efforts of field sales representativeswith respect to Collaboration Products : field -vi - TABLE OF CONTENTS(CONTINUED)PAGE sales force ( including training expenses directly related to the Collaboration Product ) ; field sales offices;reimbursement ( public payors, private payors and others ) ; customer support ; home offices ; staffs directly involved inthe management of and the performance of the selling functions ; and payments to Third Parties under contract salesand marketing agreements . The costs of detailing sales calls will be allocated on a weighted average basis based onthe proportionate time and effort given to the detailing of Collaboration Products versus product other than aCollaboration Product at an accounting charge rate consistently applied within and across [COMPANY] ’s, itsAffiliate ’s or a Third Party ’s operating units and which is no less favorable than the internal charge rate used byGenentech or such Affiliate or Third Party for its own internal cost accounting purposes for products other than aCollaboration Product ( excluding internal profit margins and markups )