definiens: means the gross amount billed by SIIL and its Affiliates, excluding distributors and wholesalers, for any Product sold to Third Parties other than sublicensees as determined in accordance with SIIL ’s accountingstandards as consistently applied, less a deduction of the following, in each case, to the extent actually accrued, discounted or credited, as applicable, and without duplication:(a ) customary trade, quantity, or cash discounts to the extent actually allowed and taken;(b ) amounts repaid or credited by reason of defects, rejections, recalls or returns;(c ) to the extent separately stated on purchase orders, invoices, or other documents of sale, any taxes orother governmental charges levied on the production, sale, transportation, delivery, or use of a Product which is paidby or on behalf of SIIL;(d ) outbound transportation costs prepaid or allowed and costs of insurance in transit ; License Agreement SIIL - [COMPANY] – EXECUTION VERSION Page 5(e ) rebates and chargebacks to customers and third parties;(f ) sales, transfers or other dispositions of Product for test marketing, sampling, promotional, charitable, compassionate use ( or similar programs ), donations ( for example, to non - profit institutions or government agencies),pre - clinical, clinical or regulatory purposes ; and(g ) amounts provided or credited to customers through coupons and other discount programs