definiens: means all COSts and eApcnscs - inciuding the COSt of fTEs solely if Manufacturing and supply is being performed by a Party .. incurn : d in and n : asonably allocable ill accordance with GAAP or GAAP Counterpart . as applicable . to the Manufacturing and supply of any Collaboration Compound or ColiaboT1ltion Product during the ColJaboT1ltion, iocluding without limitation COSI.'I, expenses . and fees, and upfront and reserntion fees, for Manufacturi ng andlor supply resulting from or arising out of any Partoering Agre.emem 01 ' Third Party Manufacturing and/or supply Igreement for a Party 's Manufacture and/or supply of a Collabonltion Compound or Collaboration ProducL ( a ) Time spent by any or the lead 's FTEs IJUInaging any Third Pany supplier of Collaboration Compound or Collaboration Product is e,,;cluded from ! he calculation of Manufacruring Cosu ( and thus ( without limitation ) from Development CO$I5 and Product Profit(Loss »