definiens: means the gross amount invoiced for sales of each Product by any Purchaser Representatives toThird Parties, less the following deductions from such gross amounts which are actually incurred, allowed, accrued orspecifically allocated and to the extent such deductions are consistent with GAAP, as applicable, and normal practicein the pharmaceutical products industry ; provided, however, that in the event of a conflict between GAAP and normalpractice in the pharmaceutical products industry, GAAP shall apply : ( i ) credits, price adjustments or allowances for damaged Product, and returns or rejections of Product;F-4 ( ii ) trade, cash and quantity discounts, allowances and credits ( other than price discounts granted at thetime of invoicing which have already been deducted to reach the gross amount invoiced ) ; ( iii ) chargebacks and rebates ( or the equivalent thereof ) granted to group purchasing organizations, managed health care organizations or to federal, state / provincial, local and other governments, including theiragencies, or to trade customers ; ( iv ) any invoiced freight, postage, shipping, insurance and other transportation charges ; ( v ) sales, value - added ( to the extent not refundable in accordance with applicable law ), and excisetaxes, tariffs and duties, and other taxes directly related to the sale ( but not including taxes assessed againstthe income derived from such sale ) ; and ( vi ) Product vouchers and/or coupons used for promotion