definiens: means costs, including Allocable Over head, approved as a part of the budget incorporated in the then - current commerc ialization plan for a [COMPANY] IND Opted Product or [COMPANY] Phase II O pted Product, incurred by a Party or for its account and specifically identifia ble to the sales efforts of [COMPANY] IND Opted Products or [COMPANY] Phase II Opted Products to all markets, including the managed care market . shall include costs associated with sales representatives for [COMPANY] IND Opted Products and [COMPANY] Phase II Opted Products, including compen sation, benefits and travel, supervision and training of the sales representativ es, sales meetings, and other sales expenses . will not include the start - up costs associated with a Party 's sales force, including recruiting, r elocation and other Exhibit F - Financial Appendix Page 6 < PAGE > similar costs . Sales Costs shall not include any co sts that are already included in Cost of Sales, Development Costs, Marketing Cost s, Distribution Costs, Other Operating Income / Expense, Sales Returns and Allowan ces, General and Administrative Costs, and Allocable Overhead for an y of the foregoing cost categories, and in every case shall only include co sts directly allocable to a [COMPANY] IND Opted Product or [COMPANY] Phase II O pted Product in accordance with GAAP