definiens: shall mean the gross receipts from sales of Collaboration Products in the Territory by BI, its Affiliates orsublicensees ( ) to Third Parties in the Territory less deductions actually allowed, granted, accrued orspecifically allocated to Collaboration Product by the Selling Party using generally accepted accounting standards for : ( a ) packing, handling and transportation charges not already covered in the cost of goods sold, including insurance, fortransporting Collaboration Product ; ( b ) sales and excise taxes, use taxes, tariffs and import / export duties paid or allowed by the Selling Party and any othergovernmental charges imposed upon the production, importation, use or sale of such Collaboration Product, including value - added taxes ; ( c ) any adjustments arising from consumer discount programs or other similar programs, and any rebates, chargebackrebates, compulsory rebates, trade, quantity and cash discounts ( including non - discretionary early settlementdiscounts ), and other usual and customary discounts to customers allowed on Collaboration Product ; ( d ) allowances or credits to customers on account of rejection or return of Collaboration Product, including but notlimited to recalls or damaged goods ; ( e ) allowances or credits to customers on account of retroactive price reductions affecting such Collaboration Product ; ( f ) Collaboration Product rebates and Collaboration Product charge backs including those granted to managed careentities and government agencies, their respective purchasers, or reimbursers, including any mandatory rebates ; ( g ) deductions for actual bad debts to the extent relating to the Collaboration Product ; and ( h ) discounts or rebates applied on bundle or sales package containing the Collaboration Product consistent with BI’spractices for its other products