authenticity and/or tracking and tracing of the movement of a given Product through the entire supply chain. 1.110 "Service Taxes" shall have the meaning set forth in Section 3.6(b). 1.111 "Specifications" means the specifications for the manufacture, processing, packaging, labeling, testing and testing procedures, shipping, storage and supply of a given Product, including all formulae, know-how, raw materials requirements, analytical procedures and standards of quality control, quality assurance and sanitation, set forth with respect to such Product in the applicable Regulatory Approval(s) and provided by Customer to Manufacturer. -11- Source: UPJOHN INC, 10-12G, 1/21/2020 1.112 "Spinco" shall have the meaning set forth in the Recitals. 1.113 "Standard Cost" means, with respect to a given Product in a given Fiscal Year, an amount equal to: (a) the cost of Product Materials (including the cost of active ingredients, intermediates, semi-finished materials, excipients and primary and secondary packaging) associated with such Product ("Standard Product Materials Cost"); and (b) the Conversion Costs for such Product ("Standard Conversion Cost"), in each case of clauses (a) and (b), calculated in accordance with Manufacturer's accounting policies in effect as of the Effective Date and applied consistently across Manufacturer's entire manufacturing operations for the full applicable Facility. Depreciation will be based on original acquisition cost of fixed assets, and not impacted by fair value accounting for business transactions. 1.114 "Technical Support" shall have the meaning set forth in Section 2.10(a). 1.115 "Term" shall have the meaning (a) with respect to this Agreement, as set forth in Section 7.1 and (b) with respect to a Facility Addendum, as set forth in Section 7.2. 1.116 "Territory" means, with respect to a given Product, the countries set forth in the applicable Facility Addendum for such Product. 1.117 "Third Party" means a Person other than Manufacturer, Customer or their respective Affiliates. 1.118