definiens: means, in respect of a Co - Funded Product, the costs incurred by [COMPANY] and itsAffiliates in connection with the Commercialization of such Co - Funded Product for use in the Field, which types ofcosts may include certain types of costs or expenses incurred by [COMPANY] or its Affiliates, as set forth below, ineach case calculated in accordance with GAAP:(a ) [ * * * ] in connection with Commercialization of such Co - Funded Products for use in the Field under thisAgreement, to the extent not otherwise included pursuant to subsection ( b);(b ) [ * * * ] in respect of such Co - Funded Product;(c ) [ * * * ] to the extent not otherwise included pursuant to subsection ( b);(d ) any [ * * * ] incurred by [COMPANY] or its Affiliates [ * * * ] of such Co - Funded Products;(e ) [ * * * ], and [ * * * ] as a result of, [ * * * ] that the [ * * * ] of such [ * * * ] ; ( f ) marketing and other reasonable expenses incurred by [COMPANY] or its Affiliates in relation [ * * * ] forCommercialization of Co - Funded Products;(g ) costs related to [ * * * ] ; ( h ) [ * * * ] costs incurred by either Party [ * * * ] in respect of Co - Funded Product ; and 5 [ * * * ] Certain information in this document has been omitted and filed separately with the Securities and ExchangeCommission . Confidential treatment has been requested with respect to the omitted portions.(i ) any other costs or expenses specifically identified to be included as Commercialization Costs in respect ofsuch Co - Funded Product by mutual consent of the Parties