definiens: shall mean the sum of ( a ) all costs and/or expenses for the employee providing the applicable services, includi ng, without limitation, salaries, wages, bonuses, b enefits, profit sharing, stock option grants, and FICA costs and other similar ex - U.S. costs, travel, meals and entertainment, training, recruiting, relocation, op erating supplies, and equipment and other disposabl e goods to the extent required for the performance of the appl icable services and ( b ) a pro rata allocation of equipment maintenance costs, utilities, general, administrati ve and facilities expenses, including allocated bui lding operating costs and depreciation and repairs and ma intenance, in either case ( ( a ) or ( b ) ), whether int ernal costs and expenses or amounts 14 paid to Third Parties . For clarity, FTE Costs and E xpenses shall not include any Commercial Overhead C harges