definiens: means, with respect to a Profit - Share Product and a period of the PSP P&L Share for such Profit - Share Product, all FTE Costs, Out - o f - Pocket Costs, and other costs and expenses incurr ed by or on behalf of a Party or its Affiliates that are direct ly attributable to Development activities for such Profit - Share Product in accordance with the applicable Co - Funded Development Plan, including the following : a. [ * * * ] ; b. [ * * * ] ; c. [ * * * ] ; d. [ * * * ] ; and e. [ * * * ] ; f.in each case to the extent such costs are consist ent with the applicable Co - Funded Development Budge t, plus applicable Allowable Overruns and [ * * * ], but expres sly excluding [ * * * ] . In addition, Eligible Developm ent Expenses specifically exclude [ * * * ]