definiens: means ( a ) with respect to goods Manufactured by a nd purchased from Third Party manufacturers, the purchase price actually owed and paid to such Third Party manufact urers for the applicable goods and services related to releas ing any such goods, and ( b ) with respect to goods Manufactured by a Party, the reasonable, documented and verifiable internal and out - of - pocket costs an d expenses actually incurred to Manufacture the Encap sulation Material, [ * * * ], determined in accordance with U.S. GAAP, consistently applied, including the foll owing which are directly allocable to the Manufactu ring of the Encapsulation Material : ( a ) [ * * * ] ; 10 ( b ) [ * * * ] ; ( c ) [ * * * ] ; ( d ) [ * * * ] ; ( e ) [ * * * ] ; and ( f ) [ * * * ]