definiens: means the gross amount invoiced for sales of each Product and each Product Improvement by anyPurchaser Representatives to Third Parties, less the following deductions from such gross amounts which areactually incurred, allowed, accrued or specifically allocated and to the extent such deductions are consistent withGAAP, as applicable, and normal practice in the pharmaceutical products industry ; provided, that, in the event of aconflict between GAAP and normal practice in the pharmaceutical products industry, GAAP shall apply : ( i ) credits, price adjustments or allowances for damaged Product and Product Improvements, returns orrejections of Product and Product Improvements ; ( ii ) trade, cash and quantity discounts, allowances and credits ( other than price discounts granted at thetime of invoicing which have already been deducted to reach the gross amount invoiced ) ; ( iii ) chargebacks and rebates ( or the equivalent thereof ) granted to group purchasing organizations, managed health care organizations or to federal, state / provincial, local and other governments, including theiragencies, or to trade customers ; ( iv ) any invoiced freight, postage, shipping, insurance and other transportation charges;6 ( v ) sales, value - added ( to the extent not refundable in accordance with applicable law ), and excisetaxes, tariffs and duties, and other taxes directly related to the sale ( but not including taxes assessed againstthe income derived from such sale ) ; and ( vi ) Product vouchers and/or coupons used for promotion