definiens: means any and all costs and expenses incurred by or on behalf of theParties in connection with the Development of Collaboration Products in the Field, including withoutlimitation costs of each Party ’s employees supporting such efforts ( calculated using the FTE Costs ), aswell as all out - of - pocket costs of procuring services, products or materials used in the Development ofCollaboration Products in the Field, and any amounts paid to clinical research organizations engagedto conduct Development activities and amounts paid to Third Party contractors to supply CollaborationProduct for Development, in each case, to the extent‑4‑Confidential Treatment RequestedUnder 17 C.F.R. § § 200.80(b)(4 ), 200.83 and 240.24b-2 such costs or expenses do not comprise COGS for purposes of the price paid for any CollaborationProducts supplied under the Development Supply Agreement and are not otherwise reimbursed underthe Development Supply Agreement