definiens: means a fixed percent of Net Sales in the US Terr itory, such percent to be determinedby the JCC with input and support from the Finance Working Group, which amount shall be deemed to have beenincurred as Allowable Expenses by the Parties . It i s understood that such amount shall be deemed to co ver all Out - of - Pocket Costs and Commercial FTE Costs specifically identifiable or reasonably allocable to the distrib ution ofProducts, including customer and wholesaler service s, order entry, billing, shipping, logistics, wareh ousing, productinsurance, freight not paid by customers, credit an d collection and other like activities the costs of which areincludable in in accordance wi th the applicable Accounting Standards, consistentl y applied, whichshall not otherwise be included in Allowable Expens es . For clarity, shall not inc lude costs ofactivities included within Marketing Expenses or Se lling Expenses