definiens: shall mean the parties ' ( including their Affiliates ) gross invoiced sales of Finished Product to third parties, less, to the extent related to the sale of such Finished Product : ( I ) any statutory or contractual liability for rebates to be paid to any government entity including, but not limited to, rebates to be paid pursuant to the Medicaid rebate legislation and state and local government rebate programs ; ( 2 ) any cash discounts for prompt payment of invoices by customers ; and ( 3 ) any adjustments granted to customers for allowances or credits for returned or expired Finished Products, retroactive price adjustments, free product provided to customers in lieu of discounts or rebates, damaged Finished Product, rebates, allowances, chargebacks, payments to customers in respect of margin - sharing arrangements, or other discounts, all as calculated in accordance with US generally accepted accounting principles ( GAAP ) consistently applied