definiens: means the gross amounts invoiced for sales of Pro duct less the following deductio ns to the extent reasonable and customary and actua lly taken, paid, accrued, allocated, or allowed bas ed on good faith estimates, and solely related to the sale and delivery of Product in the U.S. : ( i ) deduc tion of cash, trade and quantity discounts ; ( ii ) discounts, refunds, rebates, rejections, chargeback s, retroactive price adjustments, and any other allowances which effectively reduce t he net selling price, including institutional rebat e or discount ; ( iii ) credits and allowances for product returns ; ( iv ) excise taxes, use taxes, tariffs, sales taxes and c ustoms duties and/or other government charges imposed on the sale of Products ( including VAT, but only to the extent that such VAT taxes are not reimbursable or refundable ), spec ifically excluding, for cl arity, any income taxes assessed against the income arising from such sale ; ( v ) outb ound freight, shipment, insurance and other distrib ution costs, all calculated in accordance with United States gen erally accepted accounting principles, consistently appli ed ; and ( vi ) uncollectible amounts