definiens: means the gross amount invoiced to non - Affiliate Third Parties on sales of Licensed Products by Unity or its Affiliates or Third Party Sublicensees, less the actual amounts incurred, all owed, or paid for the following items ( if not previously deducted from the amount invoiced and provided that such de ductions are calculated in accordance with generally accepte d accounting principles of the United States of Ame rica ( ) on a consistent basis ): ( a ) trade, cash, a nd quantity discounts ; ( b ) amounts for claims, allo wances or credits for returns, rejections or recalls ; ( c ) fre ight, shipping and insurance charges allocable to s uch Licensed Products ; ( d ) sales taxes, duties and other governm ental charges ( including value added tax ) on partic ular sales, but excluding what is commonly known as income taxe s ; ( e ) government mandated rebates ; ( f ) contracted rebates ; and ( g ) a provision for uncollectible acco unts ; in each case as determined from books and rec ords of the selling party maintained in accordance with GAAP, a s consistently applied by such selling party . In th e event that Unity grants a sublicense to a Third Party Sub licensee hereunder, and receives payments based upo n such Third Party Sublicensee ’s sales of Licensed Product, Unity may, with Ascentage ’s consent, which consen t shall not be unreasonably withheld or delayed, substitute the definition of used by such Third Party Sublicensee to calculate its payments to Unity in p lace of the foregoing definition of for purposes of calculating royalties payable to Ascentage on such Third Party Sublicensee ’s sales