definiens: shall mean with respect to PRODUCT that sum determined by deducting from the gross amount invoiced for P RODUCT sold for use in the TERRITORY in an arms length transaction to customers who are not AFFILIATES of ABBOTT : ( i ) transportation charg es to the extent included in the billing ; ( ii ) trade, quantity or cash discounts, to the extent allowed ; ( iii ) credits or allowance s, if any, given or made on account of price adjustments, or returns, t o the extent made ; ( iv ) any and all Federal, state or local government rebates, whether in existence now, or enacted at any time during t he term of this AGREEMENT, to the extent made ; ( v ) any tax, ex cise or other governmental charge upon or measured by the pr oduction, sale, transportation, delivery or use of the PRODUCT to the extent separately billed ; ( vi ) a reasonable allowance for bad debt ; in each case determined in accordance with ABBOTT 's no rmal internal accounting practices and GAAP