definiens: shall mean the amount ( the ) received by BCI, BCI 's Affiliates, any sublicensee of BCI under this Agreement ( ), or the Affiliates of the Sublicensees from the sale of Products to third ( non - Affiliated ) parties, in all instances less the Normal Discounts ( as that term is defined in this Paragraph ) . BCI and its Sublicensees will determine the Amount in conformity with the procedures that BCI or its Sublicensees generally uses or may generally use or generally uses for the purpose of this Agreement to recognize revenue pursuant to Statements of Financial Accounting Standards ( ), issued by the Financial Accounting Standards Board, applicable to U.S. corporations with securities traded on U.S. exchanges ( or equivalent or successor standards or boards, or for non - U.S. Sublicensees the equivalent standards or boards in the country in which the Sublicensee is organized ), including those procedures BCI or its Sublicensees may use to allocate, apportion, attribute or otherwise assign revenue and expenses to the Products when the Products are sold alone or when the Products are sold in any combination with other products and/or services . For purposes of this Paragraph the means any one or combination of the following four deductions ( but only for such deductions actually given to the customer ): ( i ) normal and customary trade, quantity and cash discounts actually allowed and taken, ( ii ) credits actually given for returned goods, ( iii ) freight insurance and custom broker fees if separately itemized, and ( iv ) value - added sales, use or turnover taxes, excise taxes and custom duties