definiens: means all Development Costs that are directly and reasonably allocable to theDevelopment of Products attributable to the Shared Territory and incurred in accordance with approved Joint DevelopmentPlans and Joint Development Budgets for the applicable Products . For the avoidance of doubt, Joint Development Costs shallinclude ( a ) Development FTE costs, ( b ) costs of CROs and other Third Parties engaged to conduct Development according tothe Joint Development Plan, ( c ) costs of Non - Clinical Studies and Clinical Trials ( including Phase 4 Clinical Trials ), ( d ) costsof drug product or comparator drugs, ( e ) Manufacturing Costs incurred with respect to Development of Products for theShared 10 [ * ] = CERTAIN CONFIDENTIAL INFORMATION CONTAINED IN THIS DOCUMENT, MARKED BY BRACKETS, HAS BEENOMITTED AND FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION PURSUANT TO RULE 24B-2 OFTHE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED.Territory, and ( f ) costs of conducting advisory board meetings or other consultant programs, the purpose of which is to obtainadvice and feedback related to Development of a Product in the Shared Territory . Notwithstanding the foregoing, JointDevelopment Costs shall exclude : ( i ) Development Costs incurred solely with respect to the Licensed Territory for activitiesor data which will not be utilized in the Shared Territory ; ( ii ) any Commercialization Costs ; ( iii ) income tax liabilities andcorporate overhead costs of either Party ; ( iv ) Development Costs incurred prior to the Effective Date and ( v ) Regulatory Costs