definiens: means the gross invoice price of Collaboration Products ( such Collaboration Products being in final form intended for use by the end user ) sold by ONO or its Affiliates or Sublicensees, as the case may be ( or Distributors on behalf of the foregoing -3 Confidential Treatment has been Requested of Marked Portions parties ), in anns length transactions with Third Parties after deducting, if not previously deducted, from the amount invoiced or received : ( i ) trade, cash and quantity discounts or rebates actual1y allowed or taken ; ( ii ) credits or allowances given or made for rejection or return of, and for uncollectible amounts on, previously sold Collaboration Products or for retroactive price reductions ( including, without limitation, rebates similar to Medicare andlor Medicaid ) ; ( iii ) taxes, duties or other governmental charges levied on or measured by the billing amount, as adjusted for rebates or refunds, that are borne by the seller thereof and that are not refundable and to the extent non - creditable ; ( iv ) charges for freight and insurance directly related to the distribution of the Collaboration Products ( to the extent not paid by the Third Party customer ) ; and ( v ) credits or allowances given or made for wastage replacement, indigent patient and similar programs