definiens: shall mean all direct and indirect costs incurred by or on behalf of a party in conducting the Development Program, including, ( i ) costs of clinical trial materials, ( ii ) development milestones or other amounts payable to third parties under a Third Party Agreement as a result of performance of the Development Program, ( iii ) costs of insurance procured by a party in accordance with Section 18 . 1 below with respect to the Development Program, ( iv ) costs associated with establishing and validating CG facilities to manufacture Collaboration Products and/or provide Cell Processing Services, and ( v ) such other amounts as reflected in the Development Plan and Budget, all as calculated using GAAP consistently applied by such party . Notwithstanding the foregoing, indirect costs ( i.e., general and administrative overhead ) included in Development Costs shall not exceed wenty - lve percent ( 25 % of the direct costs included therein ; provided that for purposes of the foregoing, t e entIre FTE rate ( as established pursuant to Section 6.1.1 below ) shall be deemed to be direct costs