definiens: means, with respect to Profit - Share Products and each Contract Quarter, all FTE Costs and Out - of - Pocket Costs incurred by AEVI or its Related Parties that are specifically identi fiable and allocable to the Commercialization of such Profit - S hare Products in the Field in the Territory, and Ma nufacture of such Profit - Share Products for Commercialization, d uring the applicable Contract Quarter, including su ch FTE Costs and Out - of - Pocket Costs which are : ( a ) Manufa cturing Costs ; ( b ) Commercialization Costs ; and ( c ) Third Party Technology Costs, in each case determined fro m the books and records of AEVI or its Related Part ies maintained in accordance with Accounting Standards and in each case of ( a)-(c ) as are specifically ide ntifiable and allocable to the Commercialization of such Profit - S hare Products in the Field in the Territory during the applicable Contract Quarter . For clarity, no milestone payment made to KKC or its Affiliates pursuant to Section 8.3 will be an Allowable Expense . For purposes of clarity, it i s understood that there will be no double - counting of expenses within the definition of Allowable Expenses