definiens: shall mean amounts paid or incurred by NOV ARTIS or its AFFILIATE with respect to a CO - PROMOTION PRODUcr in the CO­PROMOTION TERRITORY ( determined in a reasonable manner consistent with NOV ARTIS ' internal cost accounting methods for other similar products and in -8 - accordance with generally accepted accounting principles ) in connection with : ill salaries, wages and employee benefits 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 CO - PROMOTION PRODUCT . It is expressly understood that marketing and market function does not include selling or selling function