definiens: means the direct and indirect costs incurred by Nastech or for its account which are incurred in accordance with the Development Plan and are specifically attributable to the development of Products . [ The materials provided by Nastech and the Third Party costs incurred by Nastech in accordance with the Development Piau shall be priced at Nastech 's direct cost of materials and charges by such Third Parties . FTE 's are charged based on FTE 's approved by the Development Plan, which are actually utilized by Nastech, at the rate stated herein . Such FTE costs mean the direct and indirect costs of all development personnel of N astech and its AffIliates, including but not limited to salaries, employee benefits, ordinary course use of facilities and equipment, and non - charged materials and supplies . ] means the plan and estimated Development Costs for the development of Products approved from time to time pursuant to Section 2.2