definiens: shall mean the gross amounts invoi ced by Myriad, its Affiliates and [ * * * ] its Sublice nsees for sales of Products to Third Parties that are not Aff iliates or Sublicensees of the selling party ( unles s such Affiliate or Sublicensee is the end user of such Product, in which case the amount billed therefor shall be deem ed to be the amount that would be billed to a Third Party en d user in an arm’s - length transaction ), less the fo llowing items, as allocable to such Product ( if not previou sly deducted from the amount invoiced ): ( i ) trade d iscounts, credits or allowances ; ( ii ) credits or allowances a dditionally granted upon returns, rejections or rec alls ( except where any such recall arises out of Myriad ’s, its A ffiliate ’s or Sublicensee ’s gross negligence, willf ul misconduct or fraud ) ; ( iii ) freight, shipping and insurance ch arges ; ( iv ) taxes, duties or other governmental tar iffs ( other than income taxes ) ; ( v ) government mandated rebates ; and ( vi ) all such invoiced amounts that are written of f as bad debt by Myriad, its Affiliates or U.S. Sublicensees ( with such bad debt adjustment to be reduced by in voiced amounts that collected in the current period that w ere written off in prior periods )