definiens: means those costs actually incurred by [COMPANY] for theacquisition and release of Components from Third Party Suppliers, including an appropriate allocation of anyoverhead costs . Such costs include, but are not limited to : ( i ) the landed cost of purchased materials, including, without limitation, invoice price, outside processing costs, freight, duties, storage fees and brokersfees ( volume or trade discounts will be reflected in the calculation ) ; ( ii ) conversion costs ( including, withoutlimitation, direct labor and direct overhead ) directly associated with the releasing and shipping ofComponents ; ( iii ) replacement costs for Components that are determined to be defective or recalled duringthe quality control process or for Components that are returned to [COMPANY] from [COMPANY] or to Third Party Suppliersfrom [COMPANY] ; ( iv ) Component breakage, damage and manufacturing losses ; ( v ) obsolete Components ; and(vi ) to the extent attributable to the acquisition of Components, any other costs considered inventory costs orCosts of Products Sold under Generally Accepted Accounting Principles . [COMPANY] shall share details relatingto the Actual Component Manufacturing Cost in detail and frequency as [COMPANY] may reasonably request