definiens: means, with r espect to a Development and Commercialization Plan, the actual direct and indirect costs identifiable to a Collaboration Product and necessary for the selling, promotion or support of a Collaboration Product, calculated in a ccordance with Collaboration Accounting Policy, con sistently applied . Direct internal costs will include costs i dentifiable to the Collaboration Product for the sa les and/or promotion of a Collaboration Product including, but not limited to, salaries and related fringe benefi ts of the field - based sales organizations and professional se rvices personnel and their related transportation a nd travel expenses, training, sales meetings, call detail rep orting, sales personnel monitoring and tracking, co mputer hardware and software ( to the extent not capitalize d as capital equipment ), and expenses associated wi th selling to the [ * * * ] . Indirect internal costs identifiable to the selli ng and promotion effort will include, but not be li mited to, indirect labor, fringe benefits and office expe nses, including occupancy