definiens: means, with respect to the Alliance Program, the actual direct and indirect costs identifiable to the Alliance Program in support of the marketing and advertising of an Alliance Product or the Alliance Program or activities in support of the selection and management of the product portfolio of the Alliance Program, calculated in accordance with GAAP, consistently applied . Direct internal costs will include, . but not be limited to, salaries and related fringe benefits of marketing personnel directly involved with the advertising and promotion of an Alliance Product . Direct external costs will include, but not be limited to, the following : ( a ) advertisements appearing injoumals, newspapers, magazines and other media ( including direct mail and electronic media ) ; ( b ) publication and medical information activities ; ( c ) seminars, · medical meetings and conventionS ; ( d ) promotional literature, visual aids and other selling and training materials ; ( e ) market research ; ( f ) symposia, advisory panels and opinion leader development activities ; ( g ) patient assistance program