definiens: . Development Costs means the internal and external costs of a Party and/or itsAffiliates incurred in Developing Ficlatuzumab, which costs shall include all costs and expenses invoiced by ThirdParties for goods or services ( including direct costs of labor, materials, supplies, services, fees and other resourcesdirectly consumed or used in the Development of Ficlatuzumab ), Third Party license fees ( including those associatedwith in - licenses ), and the FTE Costs ( calculated in accordance with GAAP, consistently applied ) of a Party ’s, and / orits Affiliates ’, employees with respect to time properly allocated to the Development of Ficlatuzumab . For theavoidance of doubt, except for those FTE costs associated with research intended to understand the VeriStratmechanism, which FTE costs shall be excluded from Development Costs and Additional Development Costshereunder, all internal and external costs incurred by AVEO that are directly related to the Development Plan activitiesand all Additional Development Costs constitute Development Costs hereunder