definiens: means the gross amount invoiced or otherwise charged by [COMPANY] or its Affiliates or sublicensees for the sale of any Product to any Third Party, less the following deductions ( calculated in accordance with GAAP or IAS - IFRS, as applicable ) to the extent actually incurred or allowed in connection with such sale of such Product : ( i ) reasonable and customary cash, trade and quantity discounts ; ( ii ) government - mandated rebates and/or charges ; ( iii ) allowances for returned or rejected Product or retroactive price reductions ; ( iv ) credits and/or allowances given or made for Indigent Patients Programs or similar programs ; ( v ) freight 3 [ 1 ~ CERTAIN CONFlDENTlAL INFORMATION CONTAINED IN THIS DOCUMENT . MARKED BY BRACKETS . IS FILED WITH THE SECURlTlES AND EXCHANGE COMMISSION PURSUANT TO RULE 248·2 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED