definiens: shall mean the aggregated gross amounts invoiced by the Parties or their respective Affiliates in respect of thegross sales of all Products under this Agreement by the Parties or their respective Affiliates to Third Parties at an arm’slength open market price less deductions actually allowed in relation to or specifically allocated to the Products usinggenerally accepted accounting standards for : 1.40.1Ordinary and customary quantity, trade and/or cash discounts actually granted and logistics service provider fees paidand payable ; 1.40.2Amounts repaid or credited and allowances including cash or credit, given by reason of retroactive price reductions, orbilling errors or rebates actually allowed or paid ; 1.40.3Amounts refunded or credited for the Products which were rejected, spoiled, damaged, outdated or returned ; 1.40.4Distribution, packing, handling, freight, shipment and insurance costs in transporting the Products to customers ; and 1.40.5Taxes and other governmental charges occurred in connection with the sale of Products