definiens: means, with respect to a Profit - Share Product and a period of the PSP P&L Share for such Profit - Share Product, all FTE Costs, Out - of - Pocket Costs, and other costs and expenses incurred by or on behalf of a Party or its Affiliates that a re directly attributable to the Medical Affairs act ivities for the applicable Profit - Share Products in accordance with the Co - Funded Medical Affairs Plan and Co - Funded M edical Affairs Budget, plus applicable Allowable Overruns and [ * * * ], but expre ssly excluding [ * * * ] . Eligible Medical Affairs Expenses specifically exclude [ * * * ] . No expense included as an Eligible Medical Affairs Expense will also be included as an Eligible Development Expense or E ligible Commercialization Expense . Eligible Medical Affairs Expenses will be recognized and calculated in accor dance with the applicable Accounting Standards