definiens: means all direct and indirect expenditures actually incurred by the Parties after the EffectiveDate in connection with the Development of a Product for any indication in the Field in accordance with the DevelopmentPlan, to the extent such direct expenditures are directly related to the Development Program and such indirect expenditures areallocated based upon the proportion of such expenditures directly attributable to the support of the applicable activity, including expenditures for FTEs at the FTE Rate and the following expenditures to the extent such items are customary underindustry practices : ( a ) expenditures for Development activities incurred by a Party or paid by such Party to subcontractors orother Third Parties ; ( b ) FTEs engaged in planning Publications related to Development activities ; ( c ) expenditures for safetyand pharmacovigilance activities ; and ( d ) other expenditures mutually agreed to by the Parties during the Term in connectionwith the Development of any Product