definiens: means the gross amounts actually received by RedHill or its Affiliates in respect of the sale of a Productby RedHill or its Affiliates, less, and following recovery of, the following items to the extent not already reflected in thegross amounts invoiced ( collectively, the ): ( i)allowances or credits granted to and taken by customers ( including wholesalers ) including for damagedproduct, rejections, returns ( including as a result of recalls ), in respect of inventory management andstocking allowances and prompt payment and trade, cash and volume discounts;(ii)amounts incurred resulting from government ( or any agency thereof ) mandated rebate programs;(iii)freight, transport, packing, postage and insurance charges;(iv)taxes, including value added tax, tariffs or import / export or customs, duties;(v)rebates, charge backs and discounts paid or credited;(vi)bad debts;(vii)reasonable quantities of samples if no amounts are invoiced therefor ; and any other payment whichreduces gross revenue and is permitted to be deducted in calculating net sales in accordance withgenerally accepted accounting principles