definiens: means the gross invoice price of sales of the Aut horized Generic in the Territory by [COMPANY] and its Affiliates to Third Parties, record ed in accordance with U.S. GAAP, less the following reasonable and customary deductions from such gross amounts ( but o nly if and to Confidential Settlement Agreement Page 7 of 32 EXECUTION VERSION the extent relating to the Authorized Generic, as a pplicable, and actually paid, allowed, or accrued ): ( i ) customary and commercially reasonable allowance s for returns and discounts, including, without limitation, credits for unsold or short - dat ed Authorized Generic product, customer program accruals ( overbills, administrativ e fees, third party rebates, sales brokerage, and volume rebates ), allowances granted in the invoice, cash discounts, discounts made by means of floor stock adjustments, rebates or charge - backs directly related to sales of the Authorized Generic ( and inc luding rebates or other payments required to be paid to governmental entities in con nection with sales of the Authorized Generic pursuant to the Omnibus Budget Reconciliati on Act of 1990 and similar or other Federal or state legislation or programs ) ; ( ii ) shipping costs, taxes, duties or other governm ental charges to the extent actually included in the gross invoice price ; and ( iii ) any receivables which have been included in g ross sales in the books of [COMPANY] and are deemed to be uncollectible according to [COMPANY] ’s i nternal accounting principles and U.S