definiens: shall mean all costs and expenses incurred in preparing for and attending regul atory meetings, communications, filings and approvals ( includ ing any applicable governmental price and reimbursement approval s ), licenses, registrations, or authorizations of any Regulatory Authority necessary for the manufacture, use, storage, import, export, tr ansport, Promotion, marketing and sale of a Collaboration Product in a coun try . In any event, excludes Cost of Go ods Manufactured, Development Expenditures, Commercial Expenditures and Oth er Allowed Expenditures B-2 < PAGE > D. shall mean all costs and expenses incurred in Advertising and Promotion, Market ing, Market Research, Medical Affairs and Detailing . [ * * ] . In any event, excludes Cost of Goods Manufactured, Developm ent Expenditures, Regulatory Expenditures and Other Allowed Expenditures