definiens: means the gross invoice price of the Product sold by the Party having the right to sell or have sold the Product pursuant to this Agreement, and/or sublicensees of such Party, to a Third Party which is not a sublice nsee of the selling party ( unless such sublicensee is the end user of the Pro duct, in which case the amount billed therefor shal l be deemed to be the amount that would be billed to a Third Party in an arm’s - length transaction ) for sales of such Product to such end users less the following items, as allocable to such Product ( if n ot previously deducted from the amount invoiced ): ( i ) trade discounts, credits or allowances, ( ii ) credits or allowances additiona lly granted upon returns, rejections or recalls, ( i ii ) freight, shipping and insurance charges, ( iv ) taxes, duties or other gove rnmental tariffs ( other than income taxes ), and ( v ) government mandated rebates