### Question
What is the definition of manufacturing expenses?


### Answer
The definition of **manufacturing expenses** is as follows in *21 U.S.C. § 360ccc*:

> expenses incurred in developing processes and procedures associated with manufacture of the designated new animal drug which occur after the new animal drug is designated under this section and before the date on which an application with respect to such new animal drug is submitted under section 360b or 360ccc of this title

#### Citation:
  - *21 U.S.C. § 360ccc*
  - Heading: **CHAPTER 9-FEDERAL FOOD, DRUG, AND COSMETIC ACT > SUBCHAPTER V-DRUGS AND DEVICES > Part F-New Animal Drugs for Minor Use and Minor Species**

