definiens: means the costs incurred by a Party or for its account, during the term and pursuantto this Agreement, that are specifically identifiable ( or reasonably allocable ) to the Development of a Co - DevelopedProduct in the Co - Development Territory and that are directed to achieving or maintaining Regulatory Approval of suchCo - Developed Product in the Co - Development Territory . The Development Costs shall include amounts that a Partypays to Third Parties involved in the Development of a Co - Developed Product ( [ * ] ), and all internal costs incurred bya Party in connection with the Development of such Co - Developed Product . Development Costs include the following:(a ) preclinical costs such as toxicology and formulation development, test method development, delivery systemdevelopment, stability testing and statistical analysis ; ( b ) Clinical Costs ; ( c ) expenses related to adverse eventreporting ; [ * ] = Certain confidential information contained in this document, marked by brackets, has been omitted andfiled separately with the Securities and Exchange Commission pursuant to Rule 24B-2 of the SecuritiesExchange Act of 1934, as amended