definiens: shall mean the gross invoiced amount from sales of Products in the Territory by DSP, its Affiliates orsublicensees ( the ) to Third Parties less deductions actually allowed or specifically allocated to Productsby the Selling Party using generally accepted accounting standards ( GAAP ) in the Territory for : ( i ) packing, handling and transportation charges, including insurance, for transporting Products ; ( ii ) sales and excise taxes and duties paid or allowed by the Selling Party and any other governmental chargesimposed upon the production, importation, use or sale of such Products ; ( iii ) trade, quantity and cash discounts ( including non - discretionary early settlement discounts ) allowed onProducts ; ( iv ) allowances or credits to customers on account of rejection or return of Products ; ( v ) allowances or credits to customers on account of retroactive price reductions affecting such Products ; and ( vi ) Product rebates and Product charge backs including those granted to managed care entities and governmentagencies