definiens: shall mean the gross sales price of each Product ( in final form for end use ) invoicedby Edge, its sublicensee or their respective Affiliates to customers who are not Affiliates ( or who are Affiliates but arethe end users of the Product ) less, to the extent reasonable and customary in the pharmaceutical industry andactually paid or accrued by Edge, its sublicensee or their respective Affiliates ( as applicable ), ( a ) credits, allowances, discounts and rebates to, and chargebacks from the account of, such customers for spoiled, damaged, out - dated andreturned Product ; ( b ) freight and insurance costs incurred by Edge, its sublicensee or their respective Affiliates ( asapplicable ) in transporting the Product in final form to such customers ; ( c ) cash, quantity and trade discounts, rebatesand other price reductions for the Product given to such customers under price reduction programs that are consistentwith price reductions given for similar products by Edge, its sublicensee or their respective Affiliates ( as applicable);(d ) sales, use, value - added and other direct taxes incurred on the sale of the Product in final form to such customers;and ( e ) customs duties, surcharges and other governmental charges incurred in exporting or importing the Product infinal form to such customers . Such amounts shall be determined in accordance with Generally Accepted AccountingPrinciples consistently applied