definiens: shall mean expenses identifiable to marketing, promoting, selling and distributing the HIV Product in the Territory and performing testing, reporting and counseling services incident to the sale of HIV Products, specifically including expenses of advertising the HIV Product, specialized training of the sales force with respect to the HIV Product in particular, salaries and conunissions of the sales force to the extent time is dedicated to the HIV Product, costs of financing receivables and inventories of the HIV Product, costs of shipping and insuring Sample Collection Kits from [COMPANY] to Self care, reasonable allocation of overhead identifiable to such activities . all recurring and annual regulatory fees and expenses . costs . of pursuing and maintaining trademark protection in the Territory pursuant to Section 9.1, and such other expenses as the Parties may agree in writing to include as Commercialization Costs . All such costs shall be determined in accordance with generally accepted accounting principles consistently applied . shall specifically exclude expenses deducted from gross invoices under the definition of the Purchase Price paid to [COMPANY] . for Sample Collection Kits, the license fee and milestone payments made by [COMPANY] to [COMPANY] under this Agreement~ and costs of establishing Regulatory Approvals for the HIV Product and the Testing Facilities and Counseling Service in advance of commercial sales