definiens: with respect to a Collaboration Product shall mean the variable costs and fixed costs properly incurred by the Parties with respect to work performed by the Parties and their Affiliates and subcontractors in connection with the performance of the Commercialization Plan for such Collaboration Product, including without limitation ( a ) the Fully Absorbed Cost of Goods incurred in connection with the production of Collaboration Products in bulk active ingredient and in finished dosage form, including without limitation the performance of assay and purification work, for use in connection with the performance of the Commercialization Plan, ( b ) sales and marketing costs related to performing market research, advertising, producing promotional literature, sponsoring seminars and symposia, training, originating sales, providing reimbursement and other patient support services, and ( c ) ordinary marketing and distribution expenses, including without limitation recruitment costs and salaries and associated expenses for sales and marketing personnel and support staff, advertising and promotion costs, transportation expenses, including insurance ( but only to the extent not charged to customers and only such proportion of all such costs directly attributable to support of the Commercialization Plan ), irrecoverable duties and taxes, bad debt expense, and costs associated with cash and other trade discounts and allowances and other marketing concessions to customers actually allowed and taken . For the avoidance of doubt, Commercialization Costs shall exclude any transfer pricing adjustments or taxes payable by a Party to one of its Affiliates in connection with such Affiliates ' performance of activities under a Commercialization Plan