definiens: shall mean all costs and expenses incurred by Warner ( including without limitation, the salaries, commissions, bonuses, transportation, meals, lodging, bene ﬁts and healthcare insurance expenses of appropriate employees ) associated with launch, advertising and sales promotion ( including, without limitation, expenses related to promotional publications, space or time in various media, salesforce meetings, promotional meetings, hospital and governmental formulary presentations, physician education programs, symposia, conventions, seminars, market research, sponsorships, ﬁeld aids, tokens, grants and other payments to institutional and managed care purchasers ( except to the extent the same are calculated as deductions to Net Sales ) direct mail campaigns, samples, if any, advertising agency fees and other promotional activities ), the cost of acquisition or manufacture and shipping of product samples, Phase IV Studies, Pharmacoeconomic Studies, Phase V Studies, and any other clinical studies not reasonably necessary to obtain marketing approval by the relevant regulatory authorities for a Product 's ﬁrst approved indication in BUSDOCS:721645.1 -7- any country, in each case determined in accordance with Warner ’s normal internal accounting practices and GAAP