definiens: means, with respect to a Collaboration Compound or Product forany period, the internal costs ( determined in accordance with Section 3.4(b ) ) and directout‑of‑pocket costs that are paid or incurred by a Party or any of its Affiliates on or after the CostSharing Effective Date that are directly attributable or reasonably allocable to the Developmentactivities for such Collaboration Compound or Product in any country in the Territory, but only tothe extent consistent with the applicable Long - Term Development Plan or Annual DevelopmentPlan and Budget for such Collaboration Compound or Product, as adjusted, if applicable, pursuant12 [ * ] = Portions of this exhibit have been omitted pursuant to a confidential treatment request . Anunredacted version of this exhibit has been filed separately with the Securities and ExchangeCommission.to Section 2.14 and Section 3.4(e )