definiens: shall mean : the internal ( direet aFld indireet ) and e~(temal eosts assoeiated with the selling aFld promotion of Prodl : lets . Sl : Ish sosts shall insll : lde, bl : lt not be limited to, ilie internal eost of the Roehe or Agol : lron field based sales orgaFIi2 : ations ! lAd internal and field based professional seryiees personnel engaged in the selling and promotion of a Predl : let aFld any third party eosts assoeiated with sl : leh aeti'iities . The ealel : llation of Selling and Promotion Expenses shall take into eonsideration the following : ( a ) ~The eost of the field based sales organi2 : ation and internal and field based professional seryiees personnel engaged direetly in the selling and promotion of a Prodl : let shall be ealel : llated on a eOl : lntry by eOl : lnky basis Hsing a standardi2 : ed hl : lmaFI resol : lree eost for eaeh full time eqHi'ialent ( ) field based sales staff aFld professional serviees staff eharging sHeh Prodl : let selling aFld promotion aeti"'ities . Aggregate PTE eosts shall be ealel : llated by applying an agreed to rate per PTE to the nl : lmber of PTEs assigned to and eharging Prodl : let aetiyities ( as determined by eall reports of tile indiyidHals sharging Prodl : let selling and promotion aetiYities ) . To the e ~ Etent the field based sales organimtions are not dedieated e~(ell : lsi .. ' ely to ProdHets, the total eost of the field based sales organi2 : ations, unless the parties agree otherwise, shall be alloeated to Produets based on the total efforts ( as measured by eall reports ) spent by the eombined field based sales organi2 : ations on the Produets, eompared to the total efforts ( as measured by eall reports ) spent by ilie eombined field based sales orgaFIi2 : ations on all eommereial prodl : lets .. ' Illieh they are marketing . The PTE rate shall inelude the direet and indireet eost assoeiated with aFld supporting aFI average, full time field based sales or professional serviees staff . Sueh eosts ' i'iould inelude, but not be limited to, the following : salaries, fringe benefits, kavel, materials and sl : lpplies, outside serviees ( not ineluded in the paragraph ( b ) below ) and oyemead ( general aFld administratille eosts, inell : lding, but not limited to, salaries and fringe benefits of sales maFIagement personnel aFld eentral serviee eharges ) . Both parties shall \:Itili2 : e the same PTE rate in a gillen eOWltl1 ' for the entire fiseal year of the Marketing Company ; sueh rate shall be determined ardlually on a eoWltI1 ' by eountry basis by the parties as part of the budgeting prosess prior to the beginning ofilie fiseal year of the Marketing CompaFIY for whieh the budget is applieable