definiens: means the amount invoiced for sales of a Royalty - Bearing Product, or ( pursuant to Section 12.2 ) a Collaboration Product or ( pursuant to Section 4.8(b » an Independent Product by a Party or its permitted sublicensees to a 1hlrd Party, less ( i ) discounts, including cash discounts, or rebates, retroactive price reductions or allowances actually allowed or granted from the invoiced amount, ( ii ) credits or allowances actual1y_grante < iuponoelaims, rejections or returns of such Products, including recalls, ( iii ) freight, postage, shipping and insurance charges paid for delivery of such Products, to the extent invoiced, ( iv ) taxes ( other than income taxes ), duties or other governmental charges levied on or measured by the invoiced ' amount when included in billing, as adjusted for rebates and refunds, and ( v ) provisions for uncollectible accounts determined in accordance with such Party 's normal accounting procedures consistently applied within and across its pharmaceutical operating units