definiens: means the amount invoiced by a Party, an Affiliate or their permitted sublicensees for sales of a Royalty Bearing Product, an Independent Product or ( pursuant to Section 14.02 ) a Collaboration Product to a Third Party, less ( i ) discounts, including cash discounts, rebates, chargebacks, and retroactive price reductions or allowances actually allowed or granted from the billed amount ( as adjusted pursuant to Section 7.14 ), and fees paid to distributors ( other than a distributor that is an Affiliate of such Party ), ' ( ii ) credits or allowances actually granted upon claims, rejections or returns of such sales of such Products, including recalls, regardless of the Party requesting such recalls, ' ( iii ) freight, ' postage, shipping and insurance charges paid for delivery of such Products, to the extent billed, ( iv ) taxes, duties or other governmental charges levied on ' or measured by the billing amount when included in billing, as adjusted for rebates, chargebacks and refunds, and ( v ) provisions for uncollectible accounts determined in accordance with such Party 's normal accounting procedures consistently applied within and across its pharmaceutical operating units