definiens: means the gross invoice price of any Product sold or disposed of in a country by Infinity or any InfinityRelated Party to the first Third Party ( other than an Infinity Related Party ) following first Commercial Sale in suchcountry, excluding sales or dispositions for use in clinical trials or other scientific testing, in either case for whichInfinity or the Infinity Related Party receives no revenue, subject to subsections ( 1 ) and ( 2 ) below, less the followingitems, ( to the extent not previously deducted and included in the gross amount invoiced or otherwise directly paid orincurred by Infinity or any Infinity Related Party ) ( the ): ( i ) allowances for amounts repaid or credited by reason of rejections, returns, defects or recalls or because ofreasonable and customary chargebacks, refunds, coupons, patient co - pay savings cards, rebates ( includingrelated administration fees ), wholesaler fee for service, reasonable amounts of physician samples, reasonableamounts of free products given to indigent patients, retroactive price reductions or any other itemssubstantially similar in character and substance to the foregoing, with equitable adjustments to be made fromtime to time for any differences between these allowances and actual amounts ; ( ii ) trade, cash and quantity discounts actually allowed and taken directly with respect to such sales or otherdispositions ; ( iii ) freight, transport packing and insurance charges associated with transportation of Products to Third Parties, included and separately stated in the applicable invoice ; ( iv ) tariffs, duties or other taxes imposed upon and paid directly with respect to the delivery, sale or use ofProducts when included and separately stated in the gross invoice price, but excluding national, state or localtaxes assessed on income ; and ( v ) amounts previously included in Net Sales of Products that are written - off by Infinity or any Infinity RelatedParty as uncollectible in accordance with Infinity ’s or such Infinity Related Party ’s standard practices forwriting off uncollectible amounts consistently applied