definiens: with respect to any Collaboration Product shall mean the gross amount invoiced by CFFf and any CFFf Affiliate, licensee or sublicensee for that Collaboration Product sold in bona fide, arms-Ieng.th transactions to Third Parties, less ( i ) quantity and/or cash discounts from the gross invoice price which are actually allowed or taken ; ( ii ) freight, postage and insurance included in the invoice price ; ( iii ) amounts repaid or credited by reasons of rejections or return of goods or because of retroactive price reductions specifically identifiable to the Collaboration Product ; ( iv ) amounts payable resulting from government ( or agency thereof ) mandated rebate programs ; ( v ) third - party rebates to the extent actually allowed ; ( vi ) invoiced customs duties and sales taxes ( excluding income, value - added and similar taxes ), if any, actually paid and directly related to the sale that are not reimbursed by the buyer ; and ( vii ) any other specifically identifiable amounts included in the Collaboration Product 's gross invoice price that should be credited for reasons substantially equivalent to those listed above ; all as determined in accordance with generally accepted accounting principles