Product Sample Costs definition
Product Sample Costs means the standard unit cost plus variances of Product Samples actually distributed in a country after Marketing Approval in such country, calculated in accordance with GAAP samples accounting methods, consistently applied. Distribution costs shall be excluded from the standard unit cost. However, Product Sample Costs will be included in the Cost of Product Sold (OUS) (rather than in the marketing and selling expense line), and shall reflect the standard Cost of Product Sold plus variances.