definiens: shall mean the total amount invoiced in U.S. dollars ( or, if in another currency, as converted by the Buyer in accordance with Section 2.5(0 ) by the Buyer or its subsidiaries, Affiliates, licensees or licensees ' sublicensees for the sale of any Product after deducting the following costs, provided and to the extent such costs are attributable to such sale of the Product in accordance with U.S. generally accepted accounting principles as consistently 5 applied by the Buyer and are actually borne by or on behalf of the Buyer or its subsidiaries, Affiliates, licensees or licensees ' sublicensees : ( i ) invoiced freight, shipping and shipping insurance charges, ( ii ) discounts allowed and taken, in amounts customary in the trade, ( iii ) taxes, including sales, use, turnover, excise, import and other taxes or duties, separately billed or invoiced and borne by or on behalf of the Buyer or its subsidiaries, Affiliates, licensees or licensees ' sublicensees, imposed by a Governmental Authority on the production, sale, use or transfer of the Product, ( iv ) amounts repaid or credited by reason of rejection or return of any previously sold Products and uncollectible portions of invoiced amounts with respect to any previously sold Products and ( v ) rebates, chargebacks, retroactive price reductions, allowances and fees paid or credited to customers wholesalers, . distributors, Third Party payors, governmental agencies, administrators and contractees with respect to Products sold