definiens: means those FTE Costs of in - house legal counsel and related personnel incurred and thedirect out - of - pocket costs ( including the reasonable fees and expenses paid to outside counsel and other Third Parties, andfiling and maintenance fees paid to governmental authorities ) recorded as an expense by a Party or any of its Affiliates inaccordance with Accounting Standards after the effective date, during the term of and pursuant to the CollaborationAgreement, ( i ) in connection with the prosecution and maintenance of rights, including costs of patent interference, opposition, reissue, or re - examination proceedings and filing and registration fees with respect to the [COMPANY] Patents orAbbVie Patents, in each case to the extent that they claim the composition of matter, article of manufacture, method of use ormethod of manufacture of a Net Profit / Loss Split Product, and ( ii ) the costs of litigation ( enforcement or defense ) or otherproceedings, under the [COMPANY] Patents or [COMPANY] Patents, in each case only to the extent related to a Net Profit / Loss SplitProduct and not reimbursed by a Third Party