definiens: means, with respect to a Collaboration Oﬀ-the - Shelf T - Cell TherapyDirected To a Collaboration Target for which [COMPANY] has timely exercised its Opt - In,[***]:1.89.1[***];1.89.2[***];1.89.3[***];1.89.4[***];1.89.5[***];CONFIDENTIAL-13 - 1.89.6[***];1.89.7[***];1.89.8[***];1.89.9[***];1.89.10[***];1.89.11[***];1.89.12[***];1.89.13[***];1.89.14[***];1.89.15[***]1.89.16any other costs, losses and expenses of [COMPANY] or any of its Aﬃliates orSublicensees that are speciﬁcally identiﬁable or reasonably allocable ( in accordance with theapplicable Accounting Standard ) to the launch of such Collaboration Oﬀ-the - Shelf T - CellTherapy in the US