definiens: means the total dollar amo unt invoiced on sales of Products by the Mateon Entities and their affiliates and sublicense es less deductions accrued in accordance with gener ally accepted accounting principles any charges where applicable and separately listed for ( i ) sales taxes or use ta xes ( except for value - added taxes capable of reimbursement and inco me taxes imposed on the sales of Products in foreig n countries ), tariffs, duties or customs ( all separat ely stated on the invoice ), ( ii ) prepaid outbound s hipping and insurance charges, ( iii ) deductions for allowances given for returned or defective goods that do not e xceed the original invoice amount, ( iv ) trade discounts given, not to exceed the original invoice amount, ( v ) ch arge back payments and rebates given for Products to ( a ) mana ged healthcare organizations, ( b ) federal, state, p rovincial and/or local governments or other governmental agen cies, and ( c ) purchasers and reimbursers . Products will be considered sold when paid for ; provided, however, t hat with respect to Products transferred by the Mat eon Entities to their licensees or affiliates in the circumstanc es described in item ( x ) in the immediately followi ng sentence, any such Products will be considered sold when they are transferred to any such licensee or affiliate