definiens: means all costs incurred by or on behalf of the C ommercialization Party or its Affiliates, or in the case of NVS, any Sublicen sees, during the Term in connection with the Commercialization activities conducted in support o f Commercialization of [ * * * ] in accordance with the approved Commercialization Budget, including ( to th e extent reasonably related to Commercialization of [ * * * ] costs directly allocable to costs of [ * * * ] ( b efore and after R egulatory Approval of a [ * * * ] and other substantially similar activities reasonably related to marketing and promoting [ * * * ] . Such costs will include [ * * * ] . shall also include all direct costs incurred by or on behalf of the Commercializing Party or its Affiliates, or in the case of NVS, any Sublicensees, in pursuing activities related to sales and marketing in suppor t of Commercializing [ * * * ] including activities directly relating to [ * * * ] and other similar marketing expen ses, but shall specifically exclude the costs of activities that [ * * * ] except to the extent a portion of such Commer cialization Costs is reasonably allocated to the Product in accordance with such Pa rty ’s cost accounting policies, as consistently app lied across su ch Party ’s entire portfolio and approved pursuant t o this Agreement