definiens: means all costs and expensesattributable to the distribution, sale, promotion and marketing of the LicensedProduct other than Cost of Goods Sold, Regulatory and Licensing Costs, Distribution Costs and Detail Costs . Sales and Marketing Costs include thefollowing : ( a ) all costs and expenses associated with advertising of the Licensed Product ; ( b ) all costs and expenses associated with programs to promote the Licensed Product directly to the prescriber or end user, including expenses associated with promoting the Licensed Product directly to the professional community such as professional samples, professional literature, promotional material costs, patient aids and detailing aids ; ( c ) all costs and expenses associated with professional education with respect to the Licensed Product through any means, including articles appearing in journals, newspapers, magazines or other media ; seminars, and conventions ; symposia, advisory boards and opinion leader development activities ; and the costs and expense of medical liaisons ; 7 < PAGE > ( d ) all compensation and departmental expenses for market and consumer research personnel and payments to Third Parties related to conducting and monitoring professional and consumer appraisals of existing, new or proposed competitors to the Licensed Product, such as market share services ( e.g., IMS data ), special research testing and focus groups ; ( e ) all product management and sales promotion management compensation and departmental costs and expenses, including costs associated with developing overall sales and marketing strategies ( e.g., product line or customer segment ), as well as planning and programs for the Licensed Product ; and ( f ) all field sales force management and departmental costs and expenses, including costs associated with field sales offices ; district, regional and home offices ; staffs directly involved in the management of the selling functions ; sales training and meetings ; and call reporting and other monitoring / tracking activities