definiens: means with respect to sales in the Co - Promotion Territorv Gross Sales less the sum of ( a ), ( b ) and ( c ) where ( a ) is a provision, detennined under gene~~lv ac­cepted accounting principles in the United States, for ( i ) trade, cash and quantity disco ~ ts or re­bates ( other than price discounts granted at the time of invoicing and which are included in the detennination of Gross Sales ), ( ii ) credits or allowances given or made for rejection or return of previously sold products or for retroactive price reductions ( including Medicare and similar types of rebates ), ( ii.i ) taxes, duties or other governmental charges levied On or measured by the billing amount, as adJusted for rebates and refunds, ( iv ) charges for freight and insurance directly related to the distribution of Licensed Products ( to the extent not paid by the Third Party customer ), and ( v ) credits or allowances given or made for wastage replacement, indigent patient and any other sales programs agreed to by the Parties, ( b ) is a periodic adjustment of the provislon detennined in ( a ) to reflect amoWlts actually incurred for ( i ), ( ii ), ( iii ), ( iv ) and ( v ), and ( c ) is the Combina­tion Product Adjusunent as defined in the Agreement, if any . Provisions allowed in ( a ) and ad­justments made in ( b ) and ( c ) will be reviewed by the Finance Committee