definiens: . Sales and Marketing Expenses shall mean those expenses ( other than those deducted as part of the calculation of Net Sales ) directly allocable, on a Product - by - Product and country - by - country basis, to the Parties ' market devel­opment and/or Promotion of such Product in the Territory, consistent with the Commercializa­tion Plan for such Product . Sales and Marketing Expenses shall include : ( a ) costs for Promotion of the Product, excluding costs of the field sales force personnel ( i.e., excluding Detailing ex­penses, including, without limitation, salaries, bonus, benefits, sales force automation, and per­sonnel expenses --telephone, supplies, postage, meetings, travel and voice mail including all in­formation technology and out - of - pocket expenses paid to a Contract Sales Organization ) but in­cluding costs of other Product marketing personnel ; ( b ) out - of - pocket payments to Third Parties incurred by such Party and specifically attributable to such Party 's performance under the Com­mercialization Plan, excluding Third Party License Fees, ( c ) costs for activities related to obtain­ing reimbursement from payers, ( d ) market research costs ( including, without limitation, actual costs of sales and marketing data ), ( e ) marketing and advertising costs ( including, without limita­tion, cost for preparing and reproducing detail aids and other promotional materials ), ( f ) profes­sional education, ( g ) Product related public relations, ( h ) costs of pharmacoeconomics studies, ( i ) costs for Manufacturing and distributing Samples, and ( j ) costs for conducting seminars, attend­ing conventions and industry meetings, and establishing relationships with opinion leaders and professional societies in connection with the Product . Such costs enumerated above will include both internal costs ( e.g., salaries, benefits, supplies and materials, etc . ) as well as the actual amounts paid to outside service providers ( e.g., consultants, agency fees, meeting costs, etc . )