definiens: means gross amounts invoiced by or on behalf of Chiva and any of its Affiliates or sublicensees forLicensed Products sold to Third Parties who are not Affiliates or sublicensees of Chiva, unless such Affiliate or sublicensee isthe end user of such Licensed Products, in which case the amount billed therefor shall be deemed to be the amount that wouldbe billed to a Third Party end user in bona fide, arms - length transactions, less the following deductions, as determined inaccordance with Chiva ’s usual and customary accounting methods, which are in accordance with United States GAAP ( asgenerally and consistently applied throughout Chiva ’s organization ) to the extent included in the gross invoiced sales price ofany Licensed Products or otherwise directly paid or incurred by Chiva, its Affiliates or sublicensees with respect to the sale ofsuch Licensed Products : [ * * * ] ; and [ * * * ] to the extent such amounts are [ * * * ] listed above and are [ * * * ] . Each of thedeductions set forth above shall be determined on an accrual basis in accordance with GAAP