definiens: means, with respect to a Co - Developed Product, co sts and expenses incurred inconnection with the performance of any Development activity for such Co - Developed Product pursuant to a Co - Development Plan commencing upon [COMPANY] ’s exercis e of its Development Option with respect to the cor respondingDevelopment Compound, including FTE costs for all D evelopment activities reasonably contemplated under the Co - Development Plan for such Co - Developed Product foll owing the exercise of such Development Option by As tellas, fees charged by Third Party service providers, and other out - of - pocket costs and cost of goods of clin ical suppliesrelating to such Co - Developed Product ( including de struction costs thereof, if applicable ) reasonably incurred inconnection with the performance of any clinical stu dy with respect to such Co - Developed Product, inclu ding costsrelated to preparing and filing applications for Re gulatory Approval or submissions to Regulatory Auth orities ( includingassociated filing fees, translation expenses and le gal and other professional service fees ), but exclu ding meetingrelated costs and expenses between the Parties ( inc luding JDC ), entertainment expense and other overhe ad costsand capital expenditures