definiens: shall mean the activities related to the dissemina tion of scientific information, coordination of medical information re quests and field based medical scientific liaisons with respect to a product, including : ( a ) any associated activit ies of medical scientific liaisons and the provisio n of medical information services with respect thereto ; ( b ) 9 advisory boards ; ( c ) conduct of scientific meetings ; ( d ) publications ; and ( e ) any health economics an d research studies . For clarity, excludes Development . shall mean, with respect to a Product, the costs a nd expenses incurred by or on behalf of Licensee or its Affiliates, includi ng FTE costs and Out - of - Pocket Costs, attributable or reasonably allocable to any Medical Affairs Activities, and in accordance with the applicable Accounting Standard s ’ expense recognition provisions, including the costs of inte rnal personnel engaged in such Medical Affairs Acti vities, which costs shall be determined based on the FTE Rate and represented in the FTE costs