definiens: means those expenses incurred after the first commercial launch of a Collaboration Product, [COMPANY] Tenninated Product or [COMPANY] Terminated Product, which are generally consistent with the Commercialization Plan and Commercialization Budget ( or the equivalent for a [COMPANY] Terminated Product or [COMPANY] Terminated Product ) and are specifically attributable to such Collaboration Product, [COMPANY] Terminated Product or [COMPANY] Tenninated Product, and shall consist of ( a ) Cost of Goods Sold, ( b ) Commercialization Costs, ( c ) Distribution Expenses, ( d ) Post - Launch Product R&D Expenses, ( e ) Allocated Administration Expenses, ( f ) Patent Expenses, ( g ) Currency Gains or Losses, and ( h ) Regulatory Expenses ( as such terms are defined in this Article 1 or in Exhibit A ) . Allowable Expenses shall exclude Pre­Commercialization Costs and Development Costs, even if incurred after the first commercial launch of a Collaboration Product, [COMPANY] Tenninated Product or [COMPANY] Terminated Product