definiens: shall mean the combined amountreceived by MATERIA and its Affiliates from the sale to unrelated third parties of Products, less thefollowing deductible expenses incurred in connection with sales of Products to the extent paid or allowedby MATERIA or an Affiliate and included in accordance with generally accepted accounting principals(GAAP ) in the gross sales price billed : ( i ) sales, use or turnover taxes ; ( ii ) excise, value added or othertaxes, custom duties or consular fees ; ( iii ) transportation, freight, and handling charges, and insurance onshipments to customers ; ( iv ) trade, cash or quantity discounts or rebates to the extent actually granted(including Medicaid and other government - mandated rebates ) ; ( v ) agent fees or commissions ; and(vi ) rebates, refunds, and credits for any rejected or returned Products or because of retroactive pricereductions, rebates or chargebacks