definiens: means, with respect to a given period of time, the gross amount invoiced byLumena and its Affiliates and their sublicensees and subcontractors to Third Party purchasers from thesale or distribution to such Third Parties of the Licensed Product, less the following deductions andoffsets that are actually incurred, allowed, accrued and/or taken and are specifically allocated withrespect to such sale or distribution, but solely to the extent that such deductions or offsets are nototherwise recovered by or reimbursed to Lumena or its Affiliates, and their sublicensees andsubcontractors:(a ) [ … * * * … ] ( b ) [ … * * * … ] ( c ) [ … * * * … ] ( d ) [ … * * * … ] ( e ) [ … * * * … ] The methodology for calculating ( a ) – ( e ), on a country - by - country basis, shall conform to GAAP orIFRS consistently applied by Lumena