definiens: shall mean all costs and expenses ( including accruals legitimately chargeable againstprofits ) actually incurred by a Party or a Third Party in connection with the research, development and manufacture of anyProduct for an Indication ( all in accordance with GAAP ), including without limitation the following costs and expenses to theextent such items are customary under industry practices : 3 ( a ) costs and expenses for research and development activities ; ( b ) manufacturing costs for a Product for an Indication ; ( c ) all royalties and other fees paid after the Effective Date to any Third Party ; ( d ) G&A Costs as reasonably required to support the activities of the Parties hereunder ; provided thatduring the Term, with respect to any activity for which the Parties are sharing Development Costs pursuant to Sections 3.4.5 or3.4.8, both Parties will charge G&A Costs at the rate reasonably charged by Osiris ; and ( e ) other expenses agreed to by the Steering Committee during the Term