definiens: means, with respect to the Product during a period, the internal FTE Costs and direct out - of - pocket costs that are incurred by a Party or any of its Affiliates on or after the Effective Date that are directly attributable or reasonably allocable to th e sales and marketing of the Product for the Exclusive Profit S hare Territory, in each case, determined in accorda nce with the Collaboration Accounting Standards, [ * ] . Subject to the foregoing, Exclusive Profit Share Territory Commercialization Costs for the Product shall inclu de costs with respect to the Product incurred for : 1.46.1 [ * ] ; 1.46.2 [ * ] ; 9 [ * ] = CERTAIN CONFIDENTIAL INFORMATION CONTAINED IN THIS DOCUMENT, MARKED BY BRACKETS, HAS BEEN OMITTED BECAUSE IT IS BOTH ( I ) NOT MATERIAL AND ( II ) WOULD LIKELY CAUSE COMPETITIVE HARM IF PUBLICLY DISCLOSED