definiens: means, to the extent not included in Manufacturing Costs, the FTE Costs and directout - of - pocket costs recorded as an expense by a Party or any of its Affiliates or ( sub)licensees that are specificallyidentifiable or reasonably allocable to the commercial distribution of the [ * * * ] Products to a Third Party in the UnitedStates, including : a)handling and transportation to fulfill orders including export / import taxes, insurance and transit running costs, etc . ( excluding such costs, if any, treated as a deduction in the definition of Net Sales ) ; b)customer services, including order entry, billing and adjustments, inquiry and credit, collection, and litigationwith customers concerning orders / deliveries ; c)physical distribution centers and other direct cost of storage and distribution of the Profit [ * * * ], includingdistribution and storage subcontracted to third parties ; d)the local supply chain department and departments coordinating sales forecasts and supply management ; e)packaging modifications as a result of marketing decisions or regulatory requirements ; and f)support functions ( human resources, finance, quality department, etc . ) hierarchically attached to the localsupply chain department or allocated through allocation of local administrative and general expenses