; or (B) if performed in the territory of one or more USMCA countries, engineering, tooling, die-setting, software design and similar computer services, or other services. (21) Sales promotion, marketing, and after-sales service costs The term sales promotion, marketing, and after-sales service costs means the costs related to sales promotion, marketing, and after-sales service for the following: (A) Sales and marketing promotion, media advertising, advertising and market research, promotional and demonstration materials, exhibits, sales conferences, trade shows, conventions, banners, marketing displays, free samples, sales, marketing, and after-sales service literature (product brochures, catalogs, technical literature, price lists, service manuals, and sales aid information), establishment and protection of logos and trademarks, sponsorships, wholesale and retail charges, and entertainment. (B) Sales and marketing incentives, consumer, retailer, or wholesaler rebates, and merchandise incentives. (C) Salaries and wages, sales commissions, bonuses, benefits (such as medical, insurance, and pension benefits), traveling and living expenses, and membership and professional fees for sales promotion, marketing, and after-sales service personnel. (D) Product liability insurance. (E) Rent and depreciation of sales promotion, marketing, and after-sales service offices and distribution centers. (F) Payments by the producer to other persons for warranty repairs. (G) If the costs are identified separately for sales promotion, marketing, or after-sales service of goods on the financial statements or cost accounts of the producer, the following: (i) Property insurance premiums, taxes, utilities, and repair and maintenance of sales promotion, marketing, and after-sales service offices and distribution centers. (ii) Recruiting and training of sales promotion, marketing, and after-sales service personnel, and after-sales training of customers’ employees. (iii) Office supplies for sales promotion, marketing, and after-sales