definiens: shall mean the aggregate gross amounts invoiced or otherwise received for all of the Purchaser ’s, its Aﬃliates’,licensees ’, sub - licensees ’ and transferees ’ sales or other commercial distribution of the Product ( including any AuthorizedGeneric ) in the Territory, for any indication, during the applicable period in the considered territory less the sum of thefollowing, to the extent related to the sale or commercial distribution of the Product and otherwise included in such grossamounts ( but only to the extent accrued or actually taken, but only to the extent not previously deducted from gross sales):(1 ) trade, quantity and cash discounts in amounts reasonable or customary in the trade and to extent accrued or actuallytaken ; ( 2 ) credits, refunds, allowances, volumes rebates, direct and indirect rebates, distribution fees, reimbursements, orsimilar payments granted or given to wholesalers and other distributors, managed care and pharmacy beneﬁt managementcompanies, but only to the extent not previously deducted from gross sales ; ( 3 ) rejected goods, damaged goods, productrecall and sales returns ; ( 4 ) patient co - pay assistance beneﬁts, rebates and coupon or voucher redemptions providedspeciﬁcally to the concerned Product ; ( 5 ) reasonable rebates paid or other price reductions provided in connection with saleof the concerned Product to any government or regulatory authority in respect of any state or federal Medicare, Medicaid, orsimilar programs available under or required by applicable Law ; ( 6 ) sales and excise taxes or customs duties invoices andany other governmental charges imposed to the selling party upon the sale of the Product ( but solely to the extent suchamounts are actually included in gross sales ) ; In the event the Purchaser ( and/or any its Aﬃliates, licensees, sublicensees, and transferees ) sells the considered Product as part of a bundle or group sale with other products, ( i ) the Net Sales shall beadjusted to be proportional to the ratio of the individual selling price of the concerned Product to the aggregate of theindividual selling prices of each other product included as part of such bundle or group sale, and ( ii ) to the extent thePurchaser ( and/or any its Aﬃliates, licensees, sublicensees, and transferees ) provides discounts, allowance or rebate to thepurchaser of the concerned Product based on the invoiced price for the products sold as a bundle or group sale, suchdiscount must be allocated pro rata based on the selling prices of such products sold individually before taking into accountthe discount, allowance or rebate on product provided as part of such bundle . The foregoing deductions from gross salesshall be deducted only once and only to the extent not otherwise deducted from the gross sales . All deductions providedabove shall be based on accrual or actual basis shall be based on Generally Accepted Accounting Principles regularly andconsistently employed by the Purchaser with respect to the transactions in question