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 in accordance with GAAP, by a Party or any of its Affiliates after the Effective Date and during the Term that are incurred in accordance with the Joint Commercialization Plan and Budget and spec ifically identifiable and directly attributable to the commercial distribution of a Joint Product to a Third Party in the U.S., including : 1.57.1 handling and transportation to fulfill orders ( excluding such costs, if any, treated as a deduction in the defi nition of Net Sales ) ; 1.57.2 customer services, including order entry, billing and adjustments, inquiry and credit and collection ; and 1.57.3 direct cost of storage and distribution of such Joint Product