definiens: means, with respect to any Product, the gross amount invoiced by or on behalf of [COMPANY] or any of itsAffiliates or its or its Affiliates ’ sublicensees ( a ) for such Product sold to Third Parties ( other than to any suchsublicensees for resale ) in bona fide, arm ’s length transactions, less deductions from gross sales booked on an accrualbasis as determined in accordance with [COMPANY] ’ Accounting Standards as consistently applied, less a deduction of [ * * * * * ] for uncollectible amounts on previously sold items . The deductions from gross sales in accordance withNovartis Accounting Standards may include, without limitation, the following : ( i)normal trade and cash discounts actually given ; ( ii)amounts repaid or credited by reasons of defects, rejections, recalls or returns ; ( iii)rebates and chargebacks granted to customers and third parties ( including, without limitation, Medicare, Medicaid, Managed Healthcare and similar types of rebates ) ; ( iv)any amounts recorded in gross revenue associated with goods provided to customers for free ; ( v)amounts provided or credited to customers through coupons and other discount programs to the extent consistentwith Seller ’s normal practices ; ( vi)delayed ship order credits, discounts or payments related to the impact of price increases between purchase andshipping dates ; ( vii)fee for service payments to customers for any non - separable services ( including compensation for maintainingagreed inventory levels and providing information ) to the extent consistent with Seller ’s normal practices ; and ( viii)other specifically identifiable deductions substantially similar to those itemized above in accordance withNovartis ’ Accounting Standards