definiens: means, wi th respect to a Collaboration Product, the sum of ( a ) and ( b ), where : ( a ) is a pr ovision, [ * * ] for sales of such Collaboration Product under GAAP as provided h ereinabove for ( i ) cash and quantity discounts or rebates on such Collaboration Product ( other than price discounts granted at the time of invoicing and whic h are included in the determination of Gross Sales ), ( ii ) credits or allo wances given or made for rejection or return of previously sold Collaboratio n Product or for retroactive price reductions ( including Medicare and similar ty pes of rebates and chargebacks ), ( iii ) sales taxes, duties or other go vernmental charges levied on or measured by the billing amount for such Collabor ation Product, as adjusted for rebates and refunds, ( iv ) charges for freight a nd insurance directly related to the distribution of such Collaboration Product, to the extent included in the invoice to the customer, and ( v ) credits for allowa nces given or made for wastage replacement, indigent patient and any other sales programs agreed to by the Parties for such Collaboration Product ; and ( b ) is a periodic adjustment of the provision determined in ( a ) to reflect amounts actually incurred by [COMPANY] or Lexicon, as the case may be, and their respective Affiliates and [COMPANY] Product Licensees and Lexicon Product Lic ensees, as applicable, for items ( i ), ( ii ), ( iii ), ( iv ) and ( v ) in clause ( a )