definiens: means, with respect to a Co - Developed Product, the reasonable out - of - pocket costs andinternal costs incurred by either Party ( or for its account by an Affiliate or a Third Party ) on and after the exercise by Enanta ofthe applicable Co - Development and Profit Share Option that are generally consistent with the respective Developmentactivities allocated to such Party in the applicable Development Plan and are specifically attributable to the Development ofsuch Co - Developed Product in the Co - Development Territory . For purposes of this definition ( a ) out - of - pocket costs meansthe costs attributable to specific external development activities applicable to a Co - Developed Product, [ * * * * * ] and(b ) internal costs means all direct labor costs to the extent attributable to the Development of a Co - Developed Product inaccordance with the Development Plan, [ * * * * * ] . Development Costs ( y ) shall include the costs incurred by [COMPANY] inconducting clinical trials with respect to a Co - Developed Product, including clinical trials conducted as a result of post - approval regulatory commitments and ( z ) shall not include [ * * * * * ]