definiens: means the amount invoiced by a Party or its Affiliates for sales of Collaboration Products to a Third Party in the Royalty Bearing Territory and sales of Independent Products, if any, to a Third Party, less estimates which will be adjusted to actual on a periodic basis of : ( i ) discounts, including cash discounts, discounts to managed care or similar organizations, rebates paid, credit, accrued or actually taken, including government rebates such as Medicaid chargebacks, and retroactive price reductions or allowances actually allowed or granted from the billed amount, and commercially reasonable and customary fees paid to distributors ( other than to a distributor that is an Affiliate of such Party ), ( ii ) credits or allowances actually granted upon claims, rejections or returns of such sales of Collaboration Products, including recalls, regardless of the Party requesting such recalls, and ( iii ) taxes, duties or other governmental charges levied on or measured by the billing amount when included in billing, as adjusted for rebates, chargebacks, and refunds, ( iv ) freight, postage, shipping and insurance charges paid for delivery of such Products, to the extent billed, and provisions for uncollectible accounts determined in accordance with such Party 's normal accounting prQCedures consistently applied within and across its pharmaceutical operating units