definiens: will mean ( a ) the gross invoice price of Agricultural Field Products sold byAlnylam, its Affiliates and sublicensees ( but with respect to [COMPANY] does not include Naked Sublicensees ) to aThird Party ; provided, that such Third Party is an end - user of such Licensed Product or a Third Party whichpurchases Agricultural Field Product(s ) ( whether in packaged form or bulk form ) from [COMPANY], its Affiliate orsublicensee and resells such Agricultural Field Product(s ) to third parties in a manner consistent with normal tradepractices in the Agricultural Field ; less ( b ) the following items : ( i ) deductions actually incurred, allowed, paid, accrued or specifically allocated in financial statements in accordance with generally accepted accountingprinciples, in preparing and utilizing distribution channels for an Agricultural Field Product ( including productreturns, customer rebates, dealer incentives, volume discounts, seed service fees, cash discounts ( pre - pay discounts),(ii ) local competitive response, transportation or cargo insurance, taxes, duties or other governmental tariffs ( otherthan income taxes ), ( iii ) government - mandated rebates, and ( iv ) a reasonable reserve for bad debts, ( and some ofwhich items, by way of example, are currently identified as and ) in allcases allocated to such Agricultural Field Products in accordance with generally accepted accounting principles andmethodologies established by [COMPANY], its Affiliates or sublicensee, as the case may be, and that are consistentlyapplied by such party across all of such party ’s products in the Agricultural Field ; provided, that suchmethodologies may be amended from time to time, upon notice to Isis to reflect general changes to such party’smethodologies, which changes are consistently applied by such selling party across of such party ’s products in theAgricultural Field and which changes are made in the ordinary course of such party ’s business