definiens: means the gross amount invoiced for sales of Product, in arm 's length sales by AMT or its Affiliates to Third Parties, less the following deductions from such gross amounts which are actually incurred . allowed, accrued or specifically allocated : ( i ) normal and customary trade cash and quantity discounts actually given, credits, price adjustments or allowances for damaged Products . returns or rejections of Products ; ( ii ) chargeback payments and rebates ( or the equivalent thereof ) for Product granted on a customary trade basis to group purchasing organiza tions, managed health care organizations or to federal, state / prov incial, local and other governments, including their agencies, or to trade customers ; ( iii ) reasonable and customary freight, shipping insurance and other transportation expenses directly related to the sale of Product ( if actually borne by AMT or its Affiliates without reimbursement from any Third Party ) ; ( iv ) required distribution commission s / fees payable to any Third Party providing distribution services to AMT ; Page 6 of24 ActiveUS J 17430098v.l ( v ) sales, value·added, excise taxes, tariffs and duties, and other taxes and governmental charges directly related to the sale, to the extent that such items are included in the gross invoice price of Product and are actually borne by AMT, its Affiliates, without reimbursement from any Third Party ( but not including taxes assessed against the income derived from such sale ) ; and ( vi ) actual uncollectible amounts for Product where collectability is determined in accordance with IFRS consistently applied to all AMT products