definiens: means, to the extent not included in Develo pment Costs and not covered in the applicable Devel opment Plan, costs incurred in the [ * * * ] of the applicable Licensed Product for sale in the Profit - Sharing Te rritory, and related [ * * * ], including, in each case to the exten t directly attributable and reasonably allocable to such Licensed Product : ( 1 ) [ * * * ] ; ( 2 ) [ * * * ] ; ( 3 ) [ * * * ] expenses directly attributable and reason ably allocable to such Licensed Product such as [ * * * ], provided that if professional staff support more th an one product then their expenses shall be allocat ed based on a percent of effort or other reasonable ba sis used in the normal course of business ; [ * * * ] Certain information in this document has been excluded pursuant to Regulation S - K, Item 601(b)(1 0 )