definiens: means actual cost of in direct manufacturing activities and quality control and assurance activities who are directly employed in manufacturing and Product, but shall not include any stock option or ; and ( iii ) attributable the lllclud~ a reawnable allocation of indirect labor included in dI - ect labor costs ), a reasonable allocation of I associated with the preparation ofreporu as reaoonable allocation of facilities costs, all in accordance with . I E-2 - their reasonable full capacity, and all costs and allocations shall be consistent with the methods u&ed for such = ts and allocations for such Party 's internal purposes, MOTe specifically, the components of Cost of Goods Sold shall comprise : ( AJ direct labor, ( Fl ) direet materials ; ( C ) facility costs ( rent, property taxes, deprociatirm ofleaseholds, utilities, spare parts, majntenan~~ contmu : s ) ; ( D ) manillacluring equipment depreciation ; ( F, ) allO ~ iltion5 for information te<,;hnology, dflCument control, quality engin ~ ering, purchilSing, warehwse management, microbiology ( with such allocations to be basell on estimated sccvice levels, headcount or square footage ( lCCllpaney, depending on the ; ( F ) indirect laboT ( manufacturing supervision ) ; ( G ) manufacturing materials uscd in plant maintenance ) ; ( H)q : Detail " means a sales presentation by a professional sales representative to a target physician imolved in prescribing the Collaboration Product in which the primary purpos.e is to discuss the benefits and features of the Collaboration Product . The Parties will agree in the Joint CctIllJlel : cialization Agreement how to fairly apportion professional sales representatives ' time anri ~ffort with r ~ spect to sales presentations in which more tnan only the Collab(JTation PmdUCI is discus!ied, 1.9 means the ' reet costs related to professional sales T ~ esentaltvcs rna lIg etails ( i.e., base salary plus commiSSIOn and reasonable and customary reimbUI"8cn :x : nt expenses and transportation costs ), as fairly apportioned among the activities undertaken by such professional sales reprcscutative & that are directly related to the Collaboration Product and any other activities ll!ldc : rlaken by such professional sales representativ es, but shall not include any stock option or other equity comp ~ sation cost 1.10 storage and distribution accoroance with a budget appmvcd by the Joint CorrnnerciaJization Conunittcc, including : ( a ) handling and transportation to fulfill onieTll ; ( b ) Cllstomer servi ~ s, including order entry, billing and adjustm ~ ts, inquiry and credit and collection ; ( c ) cost of facilities and labor utilized for the storage or distribution of the Collaboration amOllllls paid to Third which a Party has an economic~':·:n::",~;~~,C,'in ' : ; : :, ; ~ increase costs associated with the provision of such Affiliate 's or other E-3 - d its Affiliates or related parties shall be fully disclosed to and subject 10 the apPTovai of the Joint Comme : rcialization GAAJ ' International Financial Reporting Standar & ( IFRS ), a > ; they exist from lime to time, consistently applied, and applicable based on the standard that the Party incurring costs or invoicing sales customarily UfoeS felT other similarly situated product ! > _ 1_13 shall have the meaning more fully specified in the Joint O : llnmerciali7.ation Agreement Subjret to Section 2.9{h ) of the Agreement, the Joint Cornrnerciali : latioll Committee shall oversee all aspects of the Co - CommerL ~ ali7.ati(m activities and shall discuf.ll and agree on the parties respective roles within the Co - Commercialization activities