definiens: means the gross amount invoiced by or on behalf of [COMPANY], its Affiliates, its sublicensees orany permitted distributors on account of sales of the Finished Product, less the following deductions specifically and solelyrelated to the Finished Product and actually allowed consistent with GAAP : 1.49.1 customary trade, cash or quantity discounts actually paid, granted or accrued, to the extent notalready reflected in the amount invoiced, including cash rebates to customers ; 1.49.2 excise, import and sales taxes, customs duties, and other fees of a similar nature to the extentincluded in the price and separately itemized on the invoice price ( but 7 specifically excluding, for clarity, any income taxes assessed against the income arising from such sale ) ; 1.49.3 outbound freight, shipment and insurance costs to the extent included in the price ; 1.49.4 amounts actually paid, granted or accrued on ( i ) returns in accordance with [COMPANY] ’s returnedgoods policy provided to [COMPANY] or ( ii ) recalls ; and 1.49.5 compulsory payments and rebates directly related to the sale of the Finished Product paid to aGovernmental Authority pursuant to governmental regulations, including retroactive reductions imposed by a GovernmentalAuthority