definiens: means the total Gross Sales for a Collaboration Product, less the followingdeductions to the extent actually allowed or incurred with respect to such sales : ( i ) quantity and/or cash discounts, but provided that such discounts are not given to a particular customer, within a reasonable sales cycle, disproportionately between the Collaboration Product and other [COMPANY] products reasonably similarly situated ; ( ii)customs, duties, sales and similar taxes, if any ; ( iii ) amounts allowed or credited by reason of rejections, return ofgoods ( including as a result of recalls ), and retroactive price reductions or allowances specifically identifiable asrelating to the Collaboration Product ; ( iv ) amounts incurred resulting from government ( or any agency thereof)mandated rebate programs in the Territory ; ( v ) chargebacks or similar price concessions related to the sale of theCollaboration Product ; ( vi ) bad debts, when and as such debts are recognized for accounting purposes as notcollectible ; ( vii ) freight, packing, shipping and similar charges separately stated on the invoices, and ( viii ) as agreedby the Parties, any other specifically identifiable amounts included in a Collaboration Product ’s Gross Sales that wereor ultimately will be credited and that are substantially similar to those listed above