definiens: shall mean the gross invoice price of any and all Licensed Products sold by [COMPANY], [COMPANY] Affiliates and their respective sublicensees and included in reported net sales under GAAP to independent Third Parties, after deducting the following sales allowances and expenses direct ! y related to gross sales of the Licensed Product under GAAP, if not previously deducted, from the amount invoiced : ( a ) trade, contractual, quantity and/or cash discounts, allowances or rebates, in each case to the extent reasonable and customary ; ( b ) amounts actually paid for Third Party transportation, insurance, handling or shipping charges to purchasers, but solely to the extent not invoiced to or collected from a Third Party ; and ( c ) any tax, tariff, duty or government charge ( including any sales, value added, excise or similar tax or government charge, but excluding any income tax ) levied on the sale, transportation or delivery of any Licensed Product . [COMPANY] shall make periodic adjustments of the amounts described [COMPANY] - [COMPANY] License Agreement -Confidential 5 FINAL to its initial accruals of such amounts applied in a prior Calendar Quarter to reflect amounts actually incurred or taken by [COMPANY] or [COMPANY] Affiliates ; provided, however, that . [COMPANY] and [COMPANY] Affiliates shall use the same accrual that it uses for its own financial accounting purposes, and that it shall account for reserves and allowances for Licensed Products in a manner consistent with its methods for establishing reserves and allowances for other similar diagnostic products