definiens: means, with respect to any [COMPANY] Product following its Regulatory Approval andcommencing with its First Commercial Sale, the gross amounts invoiced on sales of the approved [COMPANY] Productby or on behalf of [COMPANY] ( directly or through any of its Affiliates or Third Party sublicensees of [COMPANY] or itsAffiliates ) to a Third Party purchaser for end use in an arms - length transaction, less the following customarydeductions, determined in accordance with Accounting Standards and standard internal policies and proceduresconsistently applied throughout the organization of the Party recording such sales to calculate revenue for financialreporting purposes, to the extent specifically and solely allocated to the sale of such [COMPANY] Product to suchpurchaser and actually taken, paid, accrued, allowed, included, or allocated based on good faith estimate, in the grosssales prices with respect to such sales ( and consistently applied as set forth below ): ( a ) normal and customary [ * ], in the form of [ * ] with respect to sales of such [COMPANY] Product ( tothe extent not already reflected in the amount invoiced ) [ * ] ; ( b ) [ * ] to the extent included [ * ] ( but specifically excluding, for clarity, [ * ] ; ( c ) [ * ] to the extent included in the price and separately itemized on the invoice price ; ( d ) [ * ] on sales of such [COMPANY] Product [ * ] pursuant to Applicable Law by reason of [ * ] ; ( e ) [ * ] actually granted upon [ * ] of such [COMPANY] Product, [ * ] ; ( f ) [ * ] actually granted to [ * ] ; and ( g ) [ * ] associated with [ * ]