definiens: means, with respect to a Produc t or a New Product, the gross amount invoiced by Ca mpbell and its Affiliates and/or permitted sublicensees on any sales or other transfer of the Product or New Prod uct, less the following items : i ) trade, quantity and cash discounts or rebates actua lly allowed with respect to such sales ; ii ) credits, rebates, charge - back rebates, reimbursemen ts or similar payments actually granted or given to wholesalers and other distributors, buying groups, governmental agencies and other institutions, but only to the extent actually allowed ; iii ) credits or allowances actually granted for rejectio n or return of Products or New Products previously sold ; and iv ) any tax, tariff, duty or other governmental charge ( other than an income tax ) levied on the sale, transportation or delivery of a Product or New Prod ucts that is borne by the seller thereof and deduct ed from sales under United States generally accepted a ccounting principles