definiens: means the direct costs and expenses incurred in connection with the marketing and advertising of the Product following Marketing Approval, includin ~ gm()tional tp, ateria!s ! pl))fessional education, . product - related public relations;.re1ationships with opinion leaders and professional societies, marketresearclt,~~althcare economics studies, post - marketingi studies'required to maintain or expand ~eting Approvals of the Product and other similar activities related to the Product, obtaining ' reitnbursenient frOm payers ; and obtaining sales and ; marketing data ' ( to the extent not included in the Distribution Costs } ; all of which costs will be calculated based on both internal costsi(e.g ., salaries, benefitshuppliesand materials, allocated : : \werheacl ' for themElfk : eting department ' and i : j. Uocated maintenance and depreciatio ~ costs ; and rent for bU, ilding spaCe . aJlocate.d to them, ' . arketing';of the P, rOdU, ct in th, ~Co"Pro ~ otj ~ n ! errito ~ t., etc . ) and costs of outside services andexpensesi ( e.g., consultants, agency fees, meetmg costsJj etc . ) in each case as determined in accordance with International Accounting Standards as applied by [COMPANY] consistently across its products