definiens: means the gross amounts i nvoiced for the sale of the Product in the Field in the Territory to independen t third parties as determined in accordance with Section 6.5, less ( to the extent specifically included in the gross amounts invoiced and not already deducted the refrom ) ( i ) normal and customary returns and allowances ( actually paid, or actually estimated under accounting policies and procedures in accordance wi th International Accounting Standards or U.S. generally accepted accounting pri nciples, consistently applied ), including prompt payment and volume disco unts, price reductions ( including Rebates ) and Chargebacks, whether in the form of cash, a credit or free replacements ( in which case the amount to be d educted from the gross amounts invoiced shall be the cost of the replaceme nts to [COMPANY] ) ; ( ii ) applicable outbound transportation, importation, in surance or other handling charges, and any duties or other governmental charg es imposed upon the importation, use or sale of the Product ; ( iii ) any sales, excise, value added or similar taxes ( not including income taxes ) ; ( iv ) th e actual acquisition cost of devices used for dispensing or administering the Pr oduct and that accompany -7- the Product as it is sold ; ( v ) amounts debited on a ccount of bad debts with respect to sales previously invoiced as set forth i n this Section 1.39 ; and ( vi ) * * . The transfer of Product by [COMPANY] or one of its Affiliates to another Affiliate shall not be considered a sale . Disposal of Product for, or use of Product in, clinical or pre - clinical trials or as f ree samples shall not give rise to any deemed sale under this Section 1.39