definiens: shall mean the gross amount record ed by [COMPANY], its Affiliate(s ) or sublicensees, i n accordance with Generally Accepted Accounting Princ iples or International Accounting Standards, whiche ver is applied by [COMPANY], its Affiliates or sublicensees in preparing financials statements for such jurisd iction ( in each case, consistently applied ) and [COMPANY] then - stand ard and documented accounting practices, on sales ( excluding distribution of samples ) of Product(s ) to Third Par ties less the sum of ( A ) and ( B ) with respect to a given time period for calculating Net Sales, where : A. is a provision for such time period, reasonably determined by [COMPANY], its Affiliates and sublicensees for sales of Products under Generally -5- Accepted Accounting Principles or International Acc ounting Standards, whichever is applied by [COMPANY], its Affiliates or sublicensees in preparing financi als statements for such jurisdiction ( in each case, consistently applied ), which provision is reasonabl e and customary in the industry, for * * * * * ; and B. is a periodic adjustment of the provision determ ined in ( A ) ( whether positive or negative ) to reflect amounts actually incurred by [COMPANY], its Affiliates and sublicensees, as the case may be, fo r items * * * * * in clause ( A ) as such items were reported in a given previous period ( such adjustment to be made within * * * * * of when the applicable amounts were ac tually incurred )