definiens: means, with respect to a Second Stage Product or Third Stage Product sold byBayer or its Affiliates to any third Person for the applicable Calendar Quarter, ( a ) the aggregate grossamounts invoiced by [COMPANY] and its Affiliates for sales, licenses, sublicenses or other similar transactionof such Second Stage Product or Third Stage Product in such Calendar Quarter ( other than Net RevenueExclusions ), minus ( b ) ( i ) insurance, customs charges and duties, and freight to the extent separatelyidentified on the invoice and attributable to such sales of such Second Stage Product or Third StageProduct, ( ii ) sales and excise taxes or customs duties and any other governmental charges actually paidby [COMPANY] and its Affiliates that are incurred at time of sale or are directly related to such sales of suchSecond Stage Product or Third Stage Product and not otherwise previously deducted, ( iii ) allowancesactually granted or allowed directly relating such sales of such Second Stage Product or Third StageProduct, ( iv ) normal trade, cash and quantity discounts actually accrued or paid in the ordinary course ofbusiness consistent in connection with such sales of such Second Stage Product or Third StageProduct, and ( v ) allowances or credits to customers actually accrued or paid, to the extent not in excessof the selling price recognized by [COMPANY] and its Affiliates for such sales of such Second Stage Product orThird Stage Product, on account of rejection or return of any such Second Stage Product or Third StageProduct