definiens: with respect to a Drug Product shall mean the gross amount invoiced in a given calendar quarter in a given country for such unit of the Drug Product sold to Third Parties in b ona fide, arms - length transactions by MITSUBISHI and any MITS UBISHI Affiliate or its sublicensee, less ( i ) trade, quantity and/or cash discounts from the invoice pri ce which are actually allowed or taken ; ( ii ) freigh t, postage and insurance included in the invoice price ; ( iii ) amounts repaid or credited by reason of rejection o r return of goods or because of retroactive price reductions sp ecifically identifiable to the Drug Product ; ( iv ) a mounts payable resulting from governmental ( or agency ther eof ) mandated rebate programs ; ( v ) Third - Party reba tes to the extent actually allowed ; ( vi ) invoiced custom d uties and sales and use taxes ( excluding income tax es ), if any, actually paid and directly related to the sale ; and ( vii ) any other specifically identifiable amounts included in the Drug Product ’s invoice price that should be credite d for reasons substantially equivalent to those lis ted above ; all as determined in accordance with MITSUBISHI ’s usual and customary accounting methods, which are in accordance with the Japanese equivalent of Generall y Accepted Accounting Principles in the United Stat es ( GAAP ), consistently applied