definiens: means the cost of labor, raw materials, scrap ( being product losses normally recorded in the process ofmanufacturing and to the exclusion of abnormal waste, spillage, processing, handling or idle facility costs ), suppliesand other resources directly consumed in the manufacture, quality assurance, quality control and other testing, storage and shipping of batches of the applicable Product, and means the cost of facilities, utilities, insurance ( including any product liability insurance or accrual for self - insurance ), facility and equipment depreciation(unless the capital cost of such facility or equipment has been directly charged to the program ), manufacturingoverhead ( cost accounting, personnel management, and information technology ), and other fixed costs directly relatedto the manufacture, quality assurance, quality control and other testing, storage and shipping of batches of suchProduct, as well as amounts required to be paid to Third Parties in connection with the manufacture, use, sale, offerfor sale or import of such Product to the extent not otherwise included as Development Costs or CommercializationCosts of such Operating Party . Fixed costs shall be allocated to such Product based upon the proportion of suchcosts directly attributable to support of the manufacturing, quality assurance, quality control and other testing, storageand shipping processes for such Product . If a facility is used to manufacture Products and has the capacity tomanufacture products for other programs of such Operating Party, fixed costs shall be allocated in proportion to theactual use of such facility for the manufacture of Products and the capacity to manufacture products for such otherprograms . For the avoidance of doubt, no idle capacity of a manufacturing facility, or a proportionate use thereof, shallbe included in Fully Absorbed Cost of Goods except, in the case of a facility dedicated solely to the manufacture ofProducts, it shall be included to the extent the JSC determines that such facility is appropriately sized . FullyAbsorbed Cost of Goods shall exclude all costs otherwise covered under Development Costs or CommercializationCosts . Unless otherwise expressly provided in this Agreement, all cost determinations made in the calculation of FullyAbsorbed Cost of Goods shall be in accordance with the Operating Parties ’ respective Accounting Standards, consistently applied