definiens: with respect to any Drug Product shall mean the gross amount 6 CONRDENTIAL TREATMENT REQUESTED invoiced by or on behalf of [COMPANY] and its Affiliates, licensees or sublicensees for that Drug Product sold to Third Parties other than licensees or sublicensees in bona fide, arm's­length transactions, [ ess the following customary deductionj determined in accordance with [COMPANY] ' standard accounting methods as generally and consistently applied by [COMPANY] and its Affiliates, but only to the extent they actually pertain to the disposition of such Drug Product and are separately billed : ( i ) [ normal and customary trade and quantity discounts and chargebacks actually allowed and properly taken directly with respect to sales of the Drug ProduciJ ( ii ) Gmounts repaid or credited by reasons of defects, rejection recalls, returns, rebates and allowances of goods or because of retroactive price reductions specifically identifiable to the Drug Produc~ ( iii ) § mounts payable resulting from governmental ( or agency thereof ) mandated rebate programS } } ( iv ) tariffs, duties, excise, sales, value - added and other taxes ( other than taxes based on income)J ( v ) . £ etroactive price reductions that are actually allowed or granted and are specifically identifiable to the Drug ProductO ( vi ) ~ash discounts for timely paymen9 ( vii ) ~elayed ship order credits ] ( viii ) ~iscounts pursuant to indigent patient programs and patient discount programs ; an < ! ) ( ix ) Ell freight, postage and insurance included in the invoice price ; and ] ( x ) ~ny other 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] ' and its Affiliates ' usual and customary accounting methods, which are in accordance with International Financial Reporting Standards as consistently applied at [COMPANY] . Sales from [COMPANY] to its Affiliates shall be disregarded for purposes of calculating Net Sales . Any of the items set forth above that would otherwise be deducted from the invoice price in the calculation of Net Sales but which are separately charged to Third Parties shall not be deducted from the invoice price in 7 the calculation of Net Sales