definiens: means the gross amounts invoiced or otherwise billed by SymBio or Sublicensees on account of sales orany other commercial disposition of the Licensed Product and/or Commercial Product to Third Parties, includingwithout limitation wholesalers, hospitals and/or other intermediate Third Parties, in the Licensed Territory(hereinafter the ), less the following to the extent specifically related to the Licensed Product andactually allowed, incurred or paid during such period : i ) customs duties and excise, value added and other taxes directly related to the sale to the extent applicableand not reimbursable, but excluding income tax ; ii ) amounts repaid or credited by reason of discounts ( including without limitation cash and quantitydiscounts ), rejections, return of goods or retroactive price reductions with respect to the Licensed Product ; 5 iii ) freight, shipping, postage, insurance or packing and handling charges invoiced to the purchaser ; iv ) charges incurred in connection with the exportation or importation of the Licensed Product, to the extentnot deducted pursuant to subsection ( i ) or subsection ( iii ) above ; v ) bad debts actually written off in connection with the Licensed Product ( it being understood that will include all amounts received for any bad debts at a subsequent date ), and vi ) customer rebates and allowances on account of the sale of the Licensed Product to the extent actuallyallowed and common within the pharmaceutical industry in the Licensed Territory ; provided that all of the foregoing deductions are incurred in the ordinary course and calculated in accordance withthen - current generally accepted accounting principles in Japan, consistently applied, during the applicablecalculation period throughout the selling party ’s organization