definiens: means the proceeds from sale of the Product by [COMPANY] or its Affiliates or sublicensees to Third parties, less the following deductions, to the extent allocated specifically to sales of the Product ( all determined in accordance with such Party 's or its Affiliate 's or sublicensee 's standard accounting practices ): < a, VAT, sales, use, excise or other taxes ( excluding taxes based on income ) ; ( I., cransport, insurance, import and customs Charge : ; . ) ( 0 ) trade, quantity, promotional or cash discounts or rebates customary to the industry and actually allowed, given or accrued ( including, but not limited to, cash, governmental and managed care rebates, and chargebacks)i and -5 -Cd ) credits, allowances or refunds granted or made on account of returned, recalled, obsolete or damaged goods, or price adjustments actually made and bad debts