definiens: means, for purposes of the calculation of royalties due for Licensed Products, the sum of ( a ) and ( b ), where : ( a ) is a provision, determined by Alnylanl under U.S. GAAP or lAS as applicable for sales of such products for ( i ) trade, cash and quantity discounts or price adjustments or rebates on such products ( including but not limited to discounts or rebates to governmental or manaso ; ! care organi'lftlions ), other than price disoounts granted althe lime of invoicill8 and which we included in the detenninat ion of Gross Sales, ( ii ) eredits or allowllflCCS given or made for rejection or return of . and for uncollectible anlOllnts on, sueh previously 5Qld products or for relroactive price reductions ( including Medicare and similar types of rebates atld ehargebacks ), ( Hi ) UllIes, dUlies or other governmental ch.arges ( including any tall such as a value added or similnr tax or government ch.nrge other than an income tax ) levied on or measured by the billing amount for such produCl~, as adjusted for rebates and refunds, ( iv ) charges for freight and insurance dinx : tly related to the distribution of SlJ(:h products, to theextent included in Gross Sales, ( v ) cn : dilS or allowances given or made for wastage replacement or indigent patients, and ( vi ) other special sales programs agrocd 10 by the pru1ies fO ( such products : and ( b ) is a periodic adjustment of the provision determined in ( a ) 10 rel1ec ! amounts OCIually incum : d by Alnylarn andlor;1S ArfiJintes for items ( i ), ( ii ), ( iii ), ( iv ), ( v ), and ( vi ) in elause ( a )