definiens: means : 10 ( a ) with respect to Aventis, the gross amounts invoiced by any of Aventis or its Affiliates orsublicensees on account of sales of Products or * * * * * to Third Parties ( including without limitation Third Party distributorsand wholesalers ), less the total of the following amounts absorbed or accrued by Aventis or its Affiliates under generallyaccepted accounting principles consistently applied : ( i ) trade, cash and/or quantity discounts allowed and taken directly with respect tosuch sales, or reflected in the invoiced amount ; ( ii ) excise, sales and other consumption taxes ( including VAT on the sale of Productsor * * * * * and excluding taxes based on income ) and custom duties imposed upon and paid directly by Aventis with respect tothe Products or * * * * *, to the extent included in the invoice price ; ( iii ) freight, insurance and other transportation charges, to the extent included in theinvoice price ; ( iv ) amounts repaid or credited by reason of returns, rejections, defects or recalls, chargebacks, retroactive price reductions, refunds and billing errors ; and ( v ) compulsory payments and rebates directly related to the sale of Products or * * * * *, accrued, paid or deducted, pursuant to agreements ( including, but not limited to, managed care agreements ) orgovernmental regulations