definiens: meanswithrespecttoanyLicensed ProductthegrosssalesamountsofLicensed Products invoiced byCynapsus andpaidbythecustomer thereoffromorinconnection withthearmslengthsaleorotherdisposition ofLicensedProducts toThirdParties, including withoutlimitation distributors otherthanCynapsus lessadjustments whicharecustomary underindustry practices, including thefollowing items ( ) asapplicable tosuchLicensed Products totheextentsuchitems(a)arespecifically documented attimeofsaleoroccurrence, and(b)effectively reducethesellingprice:(i)Creditsorallowances actuallygranteduponreturnsorrejections ( duetospoilage, damage, expiration ofusefullifeorotherwise);(ii)Creditsorallowances actuallytakenincluding, withoutlimitation, quantity, cashandothertradediscounts, butexpressly excludingdiscounts orallowances offeredaspartofapackageofproducts thatincludes aproduct(otherthanLicensed Products ) soldbyCynapsus, itsAffiliates orSublicensees;(iii)Creditsorallowances actuallygrantedinconsideration ofrebatestobuyers, costscustomarily chargedbacktotheseller(),invoice corrections, government - mandated rebateanddiscountprograms, ThirdPartyrebatesandchargebacks, hospitalbuyinggroupIgrouppurchasing organization administration fees, andmanaged careorganization rebates;(iv)Invoiced freight, postage, shipping andinsurance, handling andothertransportation costsactuallyincurredbytheseller;and(v)Taxes(including withoutlimitation sales, value - added andexcisetaxes, butexcluding withholding taxes),tariffs, customs duties, surcharges andothergovernmental chargesincurred inconnectionwiththeproduction, sale, transportation, delivery, use, exportation orimportation ofLicensed Products thatareincurred attimeofsaleoraredirectlyrelatedtothesale, allinaccordance withstandard allocation procedures andaccounting methodsconsistently applied, whichmethods shallbedetermined inaccordance withCanadian generally applicable accounting practices . Fortheavoidance ofdoubt, thetransferofanyLicensed ProductbyCynapsus oroneofitsAffiliates, Sublicensees orSuccessors toanotherAffiliate, Sublicensee orSuccessor ofCynapsus shallnotbeconsidered asale;insuchcases, NetSalesshallbe-8 - determined basedonthegrossinvoiced salesamountbytheAffiliate, SublicenseeorSuccessor toaThirdPartyinanarm’slengthsale, lesstheNetSalesAdjustments allowedunderthisSection