definiens: means costs ( including Allocable Overhead directly attributable to the development of suchCollaboration Product but excluding other overhead ) actually incurred by a Party or for its account after designation of suchCollaboration Product and specifically attributable to the development of such Collaboration Product in the Co - DevelopmentTerritory for use in the BCC Field or Hair Growth Prevention Field, as applicable, . Development Costs will include, but not belimited to : ( a ) costs of research and development, including costs of studies on the toxicological, pharmacokinetic, metabolicor clinical aspects of such Collaboration Product conducted internally or by individual investigators or consultants ; ( b ) Costof Goods for Collaboration Product for use in clinical trials in the BCC Field or Hair Growth Prevention Field, as applicable, in the Co - Development Territory ; ( c ) costs of preparing and reviewing data or information for the purpose of submission tothe FDA for Regulatory Approval in the BCC Field or Hair Growth Prevention Field, as applicable ; ( d ) fees associated withU.S. regulatory filings or other U.S. governmental requirements related to the Collaboration Product in the BCC Field or HairGrowth Prevention Field, as applicable ; and ( e ) applicable Allocable Overhead, including expenses for data management, statistical designs and studies, document preparation, and other administration expenses associated with clinical testingprograms