definiens: shall mean the fully burdened costs incurred and substantiated by [COMPANY] to manufacture orhave manufactured the Compound calculated in accordance with GAAP and [COMPANY] ’s then prevailing standardprocedures for calculating cost of goods . Cost of Goods shall not include any margins or other markup . As used inthis Section 1.7, includes all of the activities required to manufacture or have manufactured theCompound pursuant to good manufacturing practices and to deliver the same to the [ ... * ... ] specified in Section 9.2.5below, and shall include the net cost or credit of any value - added taxes or duties actually paid or utilized on * CERTAIN CONFIDENTIAL INFORMATION CONTAINED IN THIS DOCUMENT, MARKED BY BRACKETS, IS FILED WITH THE SECURITIES ANDEXCHANGE COMMISSION PURSUANT TO RULE 24B-2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED