definiens: shall mean amounts paid or incurred by SANDOZ with respect to a XENOGRAFT PRODUCT in the CO - PROMOTION TERRITORY ( determined in a reasonable manner consistent with SANDOZ ' internal cost accounting methods for other similar products and in accordarice with generally accepted accounting principles ) in connection with : ( i ) salaries, wages and employee b ~ nefits related to the marketing function ; ( ii ) costs associated with nonemployee consultants engaged to act as marketing personnel ; ( iii ) depreciation, repairs and maintenance and other operating costs of assets utilized in the marketing of products ; ( iv ) amounts defined as ADVERTISING ; ( v ) Phase IV studies to the extent not included in ADVERTISING ; ( vi ) building operating costs assigned to the marketing function ; and ( vii ) travel and entertainment costs incurred in the marketing of XENOGRAFT ' ---PRODUCT . It is expressly understood that marketing and market function does not include selling or selling function