Develop a comprehensive cost-sharing framework for the expanded partnership between [Company A] and [Company B]. Identify key operational costs including R&D, marketing, and distribution expenses. Define how each party will contribute to these costs, considering their respective resources and capabilities. Create a breakdown of fixed versus variable costs and ensure clarity in how these will be allocated between partners. Establish a system for monitoring cost efficiency and adjusting contributions over time. Define reporting mechanisms and approval processes for unexpected costs, and include provisions for cost overruns.