definiens: and the related term shall have the following meanings : ( a ) As to [COMPANY] : ( i ) shall mean, with respect to any [COMPANY] Product, the amount of gross sales invoiced by [COMPANY], its Affiliates or sublicensees to Third Parties for such [COMPANY] Product, commencing with the First Commercial Sale of such [COMPANY] Product, less deductions for the following items which are included in the invoiced amounts and do not exceed reasonable and customary amounts in the country in which such sale occurred : ( 1 ) returns ( including withdrawals and recalls ), ( 2 ) rebates ( price reductions including Medicaid and similar types of rebates, ~, chargebacks ), ( 3 ) volume ( quantity ) discounts granted at the time of invoicing, ( 4 ) sales taxes and other taxes directly linked and included in the gross sales amount, as computed in the [COMPANY] 's Sales Statistics for the countries concerned . Adjusted Gross Sales shall also include the amount or fair market value of all other consideration received by [COMPANY], its Affiliates or sublicensees with respect to [COMPANY] Products, whether such consideration is in cash, payment in kind, exchange or another form