definiens: means, with respect to a Bevera ge Base, the gross amount invoiced by KO and its Af filiates on any sales or other transfer of the Beverage Base, l ess the following items : i ) trade, quantity and cash discounts, price promotions, couponing, incentives or rebates actually allowed with respect to such sales ; ii ) credits, rebates, charge - back rebate s, reimbursements or similar payments, including th ose for amortization of equipment for capabilities and perf ormance programs, and strategic availability / pourin g rights actually granted or given to wholesalers and other distributors, buying groups, governmental agencies and other institutions, but only to the ex tent actually allowed ; iii ) credits or allowances actually grant ed for rejection or return of Beverages incorporati ng Product Compounds previously sold ; and iv ) any tax, tariff, duty or other gover nmental charge ( other than an income tax ) levied on the sale, transportation, freight or delivery of a Beve rage or Beverage Bases incorporating a Product Compound that is borne by the seller thereof and de ducted from sales under United States generally accepted accounting principles