definiens: shall mean with respect to any Drug Product, the gross amount invoiced by or on behalf of [COMPANY] and any [COMPANY] Affiliate, licensee or sublicensee for that Drug Product sold to Third Parties other than licensees or sublicensees in bona fide, arm's - length transactions, less customary deductions, determined in accordance with [COMPANY] ' standard accounting methods as generally and consistently applied by [COMPANY], to the extent included in the gross invoiced sales price of any Drug Product or otherwise directly paid or incurred by [COMPANY], its Affiliates or sublicensees with respect to the sale of such Drug Product, such as : ( i ) free goods ; ( ii ) cash discounts ; ( iii ) direct to customer discounts ; ( iv ) charge - backs ; 8 ( v ) Medicaid rebates ; ( vi ) discount card programs ; ( vii ) amounts repaid or credited by reasons of defects, rejection recalls, returns ; ( viii ) tariffs, duties, excise, sales, value - added and other taxes ( other than taxes based on income ) ; ( ix ) delayed ship order credits ; ( x ) all insurance expenses included in the invoice price ; ( xi ) amounts credited for uncollectible amounts on previously sold products ; ( xii ) deduction of two percent ( 2 % ) for distribution and warehousing expenses ; and ( xiii ) any other reduction or specifically identifiable amounts included in the Drug Product 's gross invoice that should be credited for reasons substantially equivalent to those listed above ; all as determined in accordance with [COMPANY] ' usual and customary accounting methods, which are in accordance with International Financial Reporting Standards as consistently applied at [COMPANY]