definiens: of a Licensed Product means the amount stated in Licensee ’s line of its externally published auditedfinancial statements with respect to such Licensed Product for such period ( excluding sales to any Sublicensees thatare not Affiliates ) . This amount reflects the gross invoice price of such Licensed Product sold or otherwise disposedof ( other than for use as clinical supplies or free samples ) by Licensee, its Affiliates and Sublicensees reduced bygross - to - net deductions ( to the extent applied consistently by Licensee, its Affiliates and Sublicensees with respect tosales of their respective other products ) if not previously deducted from the amount invoiced, taken in accordancewith the then currently used Accounting Standard as follows:(a ) credits, reserves or allowances granted for ( i ) damaged, outdated, returned, rejected, withdrawn orrecalled Licensed Product, wastage replacement, and short - shipments ; ( ii ) billing errors and ( iii ) indigent patient andsimilar programs ( e.g