definiens: means, all costs and expenses actually incurred by a Person ( or its Affiliates ) or for its account and specifically attrib utable to its conduct of specific Development activities, which shall include : ( a ) amounts paid by such Person ( or its Affiliates ) to Third Parties contracted to conduct clinical trials such as costs for Third Party suppliers of clinical services, clinical site recruiting, training and participation, monitoring of clinical sites, data analysis and data quality assurance, and/or Third -Party costs for preparing, reviewing or developing data and documents for submission to Governmental Authorities ; ( b ) amounts paid for the supply of the Products and comparator drugs for use in clinical trials ; and ( c ) actual direct costs and expenses of such Person ’s ( or its Affiliates ’ ) internal employees ’ actual work in conducting or managing such Development activities ( incl uding allocations of direct overheads, but not including allocations of general, corporate or administrative overheads )