definiens: shall mean all direct and i ndirect Costs incurred by Schering and EPIX in connection with the sale and marketing of the Licensed Products, including but not limited to Costs charged to detailing and selling, advertising, and marketing and distribution, reasonably determined in accor dance with GAAP . Such expenses include, but are not limited to : ( i ) direct labor ( salaries, wages, commissions, incentive program Costs, 8 awards and employee benefits but excluding any employee benefits associated with equity incentive plans ) ; ( ii ) materials and supplies ; ( iii ) allocated Costs for building space directly dedicated to the sales and marketing of the Licensed Products ( includin g rent, depreciation, amortization and maintenance ) but excluding expenses relating to unused capacity, sales and marketing of other products, and amortization of property, plant and equipment not directly related to sales and marketing of Licensed Product s in accordance with the Annual Marketing Plan ; ( iv ) allocated Costs for information technology directly dedicated to the sales and marketing of the Licensed Products ; ( v ) Third Party consulting and contract service Costs, ( vi ) advertising, promotion, phys ician training Costs and Cost of grants, use taxes associated with distribution of samples and marketing materials ; ( vii ) Costs of Phase IV trials not included in Development Costs ( including product Costs ), ( viii ) professional education programs and meeti ng Costs ( POA, national sales meetings, etc . ), ( ix ) samples of Licensed Products, travel and entertainment, fleet vehicle Costs, telephone, recruiting, training ( both internal and external Costs ), rental fieldforce Costs, software, personal computer equipm ent and support Costs, freight and delivery expenses, Costs of inventory management, billing ( as included in distribution ), drug safety, drug regulatory affairs, and inventory and accounts receivable carrying Costs specifically related to Licensed Product s, provided, that, when the calculation of such carrying Costs ( as more fully described in EXHIBIT E of the Collaboration Agreement ) results in EPIX incurring the net carrying Costs Schering shall apply such net credit as a deduction from Sales and Marketi ng Costs ; and ( x ) actual bad debts written off in connection with sales of each Licensed Product ( net of any recoveries of amounts previously written off as bad debts for such Licensed Product ) . Such Costs shall not include General and Administrative Expen ses or expenses incurred from departments that are not directly engaged in or supporting the efforts of the sales and marketing of the Licensed Products including but not limited to finance and procurement ( including order entry ), corporate administration, legal ( both external and internal expenses ), human resources, business development and licensing, research and development, and investor relations