definiens: means the costs, excluding overhead, incurred by a Party or its Affiliate or for such Party ’s or its Affiliate ’s account, during the Term and pursuant to this Agreement that are direc tly allocable to the distribution of a Product with respect to a particular territory, including : ( a ) handling, tran sportation and insurance to fulfill orders with respect to such di stribution ; ( b ) customer services, including order entry, billing and adjustments, inquiry and credit and collection with respect to such distribution ; ( c ) reasonable a nd customary fees and other amounts payable to wholesalers, spec ialty pharmacies and distributors with respect to s uch distribution ; and ( d ) costs of storage and distribu tion of Products for sale in the applicable territo ry, but for clarity, excluding in each case ( ( a ) through ( d ) ) a ny such amounts to the extent included as a deducti on in calculating Net Sales