Dermira shall bear any and all fees and expenses it may incur in connection with any such audit of the Relevant Records; provided, however, in the event an audit reveals an underpayment of Maruho of more than [*****] percent ( [*****] %) as to the period subject to the audit, Maruho shall reimburse Dermira for any reasonable and documented out-of-pocket costs and expenses of the audit within [*****] days after receiving invoices thereof.