definiens: shall mean the actual costs and expenses incurred by [COMPANY] in perfonning, or having perfonned, the research and development activities for a given Project as set forth herein and in Section 2.4.2 . Such costs and expenses shall include amounts charged to [COMPANY] by other entities for goods, including without limitation, licenses or other rights to intellectual property or technology Controlled by such other entities, as referred to in Section 2.5.2, which are required or reasonably useful for the research and development activities of a given Project, or services related to a particular Project and such portion of any such amounts that are attributable to a given Project by application of [COMPANY] 's cost and ri~&j and~ .. ~~~!~ acceptled g practices \;UlILLlj . Regarding the . allocation of costs across Projects, for example, the cost of acquiring a software program to perfonn clinical study data management may be allocated across all Projects for which such software was used