definiens: . to the utent Inot mcluded III II l'ar1)2 ~ J I, the FTE Costs and OIIt - Qf - poclte t COfU incurred by a Party or any or ilS Affiliatcs in IICCOnianct with GAAP aflcr the Errective Date durin & the a£:nn of and pul"liUantlO this Aarccment . thai arc specifically idcnufLabIe or reasonably Illocable ( as 19r«<l 1O by the JMC rrom time 10 rime ) 10 the diSiribubon of a Licensed Product 10 tJ T\ird Pany in ! he Co - Promotion Territory . in<:iuding : ( a ) handlina and transpOrbtion to fulfill ordCD ( excluding such costs, if any, treatc.d as a deduction in the dtfinibon orNet Suln ) ; ( b ) Cl . I5tomer iioCrviocn, inch.din, order mtry . billin, and IIdjWitmtnts, inquiry and credit and collection ; and It·C.OT .... ' ' ......... ., ... OI),,,,A 00C0Il . ' ~ bnI ... ' ~ .~ " ' .... 1 .... _ 11 . fH KU .. ' nnN : Y < W'ftl . ... ~ 6 ( c ) direct COSI of slOrage and distribution of Licensed Product