definiens: shall mean the gross amounts invoiced by Proprius and its Affiliates ( but not their respectiveSublicenses ) for sales of Initial Products to Third Parties that are not Affiliates or Sublicenses of the selling party(unless such Affiliate or Sublicense is the end user of such Initial Product, in which case the amount billed thereforshall be deemed to be the amount that would be billed to a Third Party end user in an arm’s - length transaction ), lessthe following items, as allocable to such initial Products : ( i ) discounts ( including cash and quantity discounts),chargeback payments and rebates granted to managed healthcare organizations or to federal, state or localgovernments ( or their respective agencies, purchasers and reimbursers ) or to trade customers, in each case, asdetermined in accordance with Proprius ’ or its Affiliate ’s normal accounting procedures, consistently applied;(ii ) credits or allowances additionally granted upon returns, rejections or recalls ; ( iii ) freight, shipping and Insurancecharges actually allowed or paid for by Proprius or Its Affiliates for delivery of Initial Products ; and ( iv ) taxes, duties orother governmental tariffs ( other than income taxes ) levied on, 2absorbed or otherwise imposed on sales of Initial Products at the cost of Proprius or its Affiliates, Proprius and itsAffiliates shall be solely responsible for the risk associated with collection of accounts receivable for Initial Products