definiens: means, for any period, the aggregate of the gross amounts invoiced orotherwise billed, charged or received by a Selling Person for the arms ’ length sale or other commercialdisposition to non - Affiliates of such Selling Person of a Product ( whether such Selling Person has theright to sell Abstral ), less the following deductions to the extent specifically related to a Product andactually accrued, allowed, incurred or paid during such period : ( i ) reasonable cash discounts, returns, allowances, rebates, patient assistance benefits, or chargebacks ; ( ii ) sales, value - added, excise taxes, tariffs and duties, and other taxes directly related to the sale ( but excluding income or net profit taxes orfranchise taxes of any kind ) ; and ( iii ) amounts allowed or credited on returns, provided that all of theforegoing deductions are incurred in the ordinary course and calculated in accordance with GAAPduring the applicable calculation period throughout the Selling Person ’s organization