definiens: shall mean, with respect to Covered Product{s),~ gross amount invoiced by 121796 ~ CONFlDENTIAL7TREATMENT REQUESTED [COMPANY] or a [COMPANY] Affiliate to unrelated third parties for Covered Product(s ), less : a ) Trade, quantity and cash discounts allowed ; b ) DiscoUnts, refunds, rebates, chargebacks, retroactive price adjustments, and any other allowances which effectively reduce the net selling price and are appropri'ately deducted from sales under generally accepted accounting principles ; c ) Cove.red ' Product returns and allowances ; .d ) That portion of the sales value associated with drug delivery systems ; e ) Any tax imposed on the Covered Product that is appropriately deducted from sales under generally accepted accounting principles ; f ) Allowance for distribution expenses ; and g ) Any other similar, reasonable and customary deductions which are appropriately deducted from sales under generally accepted accounting principle:9 Such amounts shall be determined from the books and records of [COMPANY] maintained in accordance with generally accepted accounting principles ( ) consistently applied