definiens: means the sum of ( x ) and ( y ), where:(x ) is a provision, determined by a Party under GAAP for sales of Licensed Products in the Profit - Share Territory for(i ) trade, cash and quantity discounts on Licensed Products in the Profit - Share Territory granted and which areincluded in the determination of Gross Sales ; ( ii ) credits or allowances given or made for rejection or return ofpreviously sold Licensed Products in the Profit - Share Territory or for retroactive price reductions ( including rebatessimilar to Medicare and/or Medicaid ) ; ( iii ) sales tax, VAT taxes, and other taxes, duties or other governmental chargeslevied on or measured by the billing amount for Licensed Products in the Profit - Share Territory, as adjusted forrebates or refunds, that are borne by the seller thereof and that are not refundable ; and ( iv ) discounts pursuant toindigent patient programs and patient discount programs, including the impact of price caps and patient assistanceprograms ; and(y ) is a periodic adjustment of the provision determined in clause ( x ) to reflect amounts actually incurred by eachParty in the Territory for items ( i ), ( ii ), ( iii ), and ( iv ) in clause ( x )