definiens: means all FTE Costs, Out - of - Pocket Costs, and other costs and expenses incurred byor on behalf of [COMPANY] or its Aﬃliates that are attributable to PMR / PMC Activities in accordance with the applicable Co - Funded Development Plan, including the following : ( a ) [ * * * ] ; ( b ) [ * * * ] ; andin each case to the extent such costs are consistent with the applicable Co - Funded Development Budget, plus applicableAllowable Overruns [ * * * ] . If any FTE Cost, Out - of - Pocket Cost, or other cost or expense is speciﬁcally identiﬁable orreasonably allocable to more than one Development cost category above, then such cost or expense will only be countedonce . No expense included as an Eligible Development Expense will also be included as an Eligible CommercializationExpense or an Eligible Medical Aﬀairs Expense