definiens: means the aggregate amount invoiced by Adams or its Affiliates or any of its sublicensees to a Third Party distributor ( who is not a sublicensee ), agent, contractor or end user for the sale of the Drug Product LESS : ( a ) credits, refunds and allowances separately and actually credited to customers for defective, spoiled, damaged, outdated, and returned products, ( b ) offered and taken trade volume and cash discounts and rebates ( including coupons and government charge- backs ) in amounts customary to the trade, ( c ) sales, excise, value added, turnover, use, and other like taxes, and customs duties, paid, absorbed or allowed excluding net income tax, to the extent invoiced, and ( d ) the royalties payable to J - Med Pharmaceuticals, Inc. ( AlleRx n1 ' ) . The amounts of any deductions taken pursuant to clauses ( a ) -(d ) shall be determined from books and records maintained in accordance with GAAP, consistently applied