definiens: shall mean : ( i ) with respe ct to a Licensed --------- Product, the gross amount invoiced by R oberts or a sublicensee to a third party for a final dosage form of the Licensed Product less the following deductions : ( a ) Trade, quantity and cash discount s actually given or allowed ; ( b ) Rebates, allowances, Medicaid and Medicare reimbursements, chargebacks and similar deduction s ; ( c ) Any tax imposed on the sale, deli very or use of a Licensed Product ( other than taxes based o n income ) ; and ( d ) Allowances or credits for returne d goods or rejections of any Licensed Product which is unsalab le ; and < PAGE > -4- ( ii ) in the case of Combination Produc ts, ( x ) in the event Roberts, an Affiliate or a sublic ensee is currently selling the Licensed Product as a single entity, for any Payment Computation Period for an y country shall be computed as follows : aggregate net sales in such country during such period of the Licensed Product as a single entity ( determined in accordance with clause ( i ) her eof ) shall be divided by the aggregate number of grams of Lice nsed Product contained therein, and the result thereof s hall be multiplied by the aggregate number of grams of Lice nsed Product contained in the Combination Products sold in such country during such Payment Computation Period ; or ( y ) in the event Roberts, an Affiliate or a sublicensee is not currently selling in such country the Licensed Product as a single entity, shall be computed as follows : ag gregate net sales of the Combination Product ( determined i n accordance with clause ( i ) hereof ) shall be multiplied by a fraction, the numerator being Roberts ', its Affiliate 's o r its sublicensee 's cost of the Licensed Product in such Comb ination Product and the denominator being Roberts ', its A ffiliate 's or sublicensee 's total cost of all Active Ingredie nts in such Combination Product . Cost shall be based on R oberts ', its Affiliate 's or its sublicensee 's accounting proc edures which shall be in accordance with generally accepte d accounting practices