definiens: means actual costs to produce commercial supplies of Bulk Product calculated on a per Unit basis, to the extent that such costs would be included in accordance with U.S . generally accepted accounting principles, including : ( a ) the amounts paid by [COMPANY] or its Affiliates for ( i ) Manufacturing Bulk Product, ( ii ) transporting, storing and insuring Licensed Product, and ( iii ) te sting Bulk Product, including with respect to the foregoing su bsections ( i)—(iii ), all taxes ( other than income t axes ) and customs duty charges imposed by governmental author ities with respect thereto ; ( b ) to the extent not i ncluded in subsection ( a ), the direct costs and charges incurr ed by [COMPANY] or its Affiliates in connection with the Manufacture, testing, storing, insuring and transpo rtation of the Bulk Product, including direct inter nal costs with respect thereto ; ( c ) to the extent not included in subsection ( a ), [COMPANY] ’s or its Affiliate ’s intell ectual property acquisition and licensing costs ( including royaltie s ) paid to Third Parties ( i ) directly allocable to the Licensed Product to the extent that such intellectual proper ty is required for the Manufacture of such Licensed Product in the country of manufacture and ( ii ) actually incurr ed by [COMPANY] or its Affiliates and not otherwise r eimbursed by or paid for by any Third Parties, but excluding the ProCom Payments, and, generally, any costs and charges allocable to overhead or other indirect costs