definiens: shall mean the gross amount invoiced for bona fide arms ’ length salesof Licensed Products in the Field in the Territory by Aventis, its Affiliates, or its or theirsublicensees or Distributors to Third Parties ( other than sublicensees or Distributors ), less thefollowing deductions, determined in accordance with IAS / IFRS ( or GAAP for the United States)consistently applied:9(a ) normal and customary trade, cash, quantity and free - goods allowancesgranted and taken directly with respect to sales of such Licensed Products;(b ) amounts repaid or credited by reason of defects, rejections, recalls, returns, rebates, allowances and billing errors;(c ) chargebacks and other amounts paid on sale or dispensing of the LicensedProducts;(d ) Third Party cash rebates and chargebacks related to sales of the LicensedProducts, to the extent allowed;(e ) retroactive price reductions that are actually allowed or granted;(f ) compulsory refunds, credits and rebates directly related to the sale of LicensedProducts, accrued, paid or deducted pursuant to agreements ( including, but not limited to, managed care agreements ) or governmental regulations;(g ) freight, postage, shipment and costs ( or wholesale fees in lieu of those costs)and customs duties incurred in delivering Licensed Products that are separately identified on theinvoice or other documentation;(h ) sales taxes, excess duties or other consumption taxes and compulsorypayments to Governmental Authorities or other governmental charges imposed on the sale ofLicensed Products, which are separately identified on the invoice or other documentation ; and(i ) as agreed by the Parties, any other specifically identifiable costs or chargesincluded in the gross invoiced sales price of such Licensed Products falling within categoriessubstantially equivalent to those listed above and ultimately credited to customers or aGovernmental Authority or agency thereof