definiens: means in the case of Products, gross amounts invoiced or otherwise received for Purchaser ’s, its Aﬃliates ’, andLicensees ’ sales of Products in the Territory, less the sum of the following, to the extent commercially reasonable and directly andsolely related to the sale of such Products : ( 1 ) discounts to customers in amounts customary in the trade ; ( 2 ) reasonable rebates, credits, and chargeback paymentsgranted to federal, state / provincial, local and other governments or managed health care organizations, including their agencies, purchasers, and/or reimbursers, under programs available or required by law, or reasonably entered into to sustain and/or increasemarket share for Products ; ( 3 ) sales, value added, and/or use taxes directly imposed and with reference to particular sales and thatare paid by Purchaser, its Aﬃliates, or Licensees ; ( 4 ) amounts allowed or credited on returns for defective Products ; ( 5 ) shipping andinsurance charges with respect to Products that are itemized on the relevant invoice and paid by the customer ; and ( 6 ) import orexport duties, tariﬀs, or similar charges incurred with respect to the import or export of Products into or out of any country . Suchamounts shall be determined from the books and records of Purchaser, its Aﬃliates, and Licensees maintained in accordance withGAAP, consistently applied