definiens: shall mean [ all costs and expenses of Closure Medical incurred in the course of the research and de'lelopment ( incll : lding, ' .vithoat limitation, clinical trials ) of Improvements and Ne .. v Products as agreed to in writing by the Parties and consistent with the budget appro'led by the Steering Committee, including, but not limited to, costs attribated to the Product, salaries, supplies, tra'lel, contract services, consulting services and capital expenditures, bat excluding costs attribated to utilities, training, legal fees, non dedicated company management, office space, existing equipment and property truces . The costs attribated to salaries included as Research and De='lelopment Costs shall mean those personnel costs, on an hourly basis, to the extent used to perform research and development ( including, ' lAthoat limitation, clinical trials ) as agreed to by the Parties . CPC has no obligation to incur any additional research and de'lelopment costs other than Research and Development Costs]r.:.:J.