definiens: means the amount invoiced by SPE CIALTY to its customers for a SPECIALTY Product or Service ( i ) less cash dis counts and/or quantity discounts allowed, ( ii ) less sales and use tax es, duties or other government tariffs and other similar taxes inc urred and government mandated rebates, ( iii ) less accruals for estimated con tract rebates, bid rebates, Medicaid rebates and any other similar rebates as SPECIALTY may be required to pay from time to time, and ( iv ) in the even t that SPECIALTY must make royalty payments to third parties under licens es for any patents that are necessary ( in the reasonable judgment of SPECI ALTY ) to develop, make, have made, use, sell, have sold or import a SPECIAL TY Product or Service ( a ), then less such Third P arty Royalty, provided that in no event shall such reduction for Third Par ty Royalties be collectively, in the aggregate, more than * * * * * of the amoun t invoiced by 2 < PAGE > CONFIDENTIAL SPECIALTY for such SPECIALTY Product or Servi ce . All of the foregoing shall be determined in accordance with standa rd accounting methods