definiens: means, for any period, the total amount billed or invoiced on sales of Product in the Field in the Territory byAbbott, its Affiliates or Sublicensees to independent, unrelated Third Parties such as wholesalers, Distributors or end - users inbona fide arm ’s length transactions, less the following deductions ( specifically excluding any royalty payments made byAbbott or its Affiliates or Sublicensees to Sucampo ), in each case related specifically to the Product and actually allowed andtaken by such Third Parties and not otherwise recovered by or reimbursed to [COMPANY], its Affiliates or Sublicensees : ( i ) trade, cash and quantity discounts ( other than price discounts granted at the time of invoicing and already includedin the gross amount invoiced ) ; ( ii ) price reductions or rebates, retroactive or otherwise, imposed by, negotiated with or otherwise paid togovernmental authorities ; ( iii ) taxes on sales ( such as Japanese consumption tax ( ), value added taxes, sales or use taxes ), but not includingtaxes assessed against the income derived from such sales ; ( iv ) freight, insurance and other transportation charges to the extent added to the sale price and set forth separately assuch in the total amount invoiced, as well as any fees for services provided by wholesalers and warehousing chains relatedto the distribution of the Product that are treated as sales allowances under GAAP, provided that such fees are consistentwith those charged across [COMPANY] ’s product line ; ( v ) amounts repaid or credited by reason of rejections, defects, one percent ( 1 % ) return credits, recalls or returns orbecause of retroactive price reductions, including, but not limited to, rebates or wholesaler charge backs ; and ( vi ) the portion of management fees paid during the relevant time period to group purchasing organizations and / orpharmaceutical benefit managers relating specifically to the finished Product that are treated as sales allowances underGAAP, provided that such fees are consistent with those charged across [COMPANY] ’s product line