Costs and expenses for third quarter 2010 were $ 207.3 million , a decrease of $ 4.1 million or 1.9 % from the same period in 2009 . � � Excluding reimbursable operating costs of $ 11.5 million and $ 11.6 million during third quarter 2010 and 2009 , respectively , costs and expenses decreased $ 4.0 million or 2.0 % during third quarter 2010 to $ 195.8 million . � � On this basis , the decrease in costs and expenses is attributable to lower compensation and benefit related costs from lower staffing levels , lower deferred compensation costs of $ 2.1 million ( the effect of which is offset in other non-operating income ) partially offset by higher costs from foreign currency exchange effects of approximately $ 1.2 million , higher welfare benefit costs and new product development costs .