definiens: means the gross amounts actually receivedfjr ~ R9~!or sales of Royalty Bearing Product(s ) whether invoiced or not, less : trade, quantity ~<rcash discounts allowed ; discounts, refunds, rebates, chargebacks, retroactive price adjustments, and any other allowances which effectively reduce the net selling price and are appropriately deducted from sales under generally accepted accounting principles ; Royalty Bearing Product returns and allowance s ; that portion of the sales value associated with drug delivery systems ; and any tax imposed on the Royalty Bearing Product that is ~ CONFIDENTIAL TREATMENT REQUESTED 6 AuroraiSIODCO CONFIDIoNTIAL EXECUTION COPY appropriately deducted from saies under generally accepted accounting principles ( ) . Such amounts shall be determ, l!!¢ from the books and records . Qf . ABSEI ! maintained in GAAP consistently applied . Ui£ilie evelita R6)'altyBeafing·Productissold.r % fubinatio.vt •