definiens: means the amount of gross sales of all ( I ) Royalty - Bearing Co - Formulation Products sold by Amicus, its Affiliates or Sublicensees or ( ii ) Products sold by [COMPANY], its Affiliates, or Sublicensees or ( iii ) Terminated Product(s ) sold by a Party, its Affiliates, or Sublicensees in the relevant Affected Area ( as defined under Section 14.2 or 14.3, as applicable ) ( each, as applicable . a ) to Third Panies less the following amounts actually and reasonably incurred, allowed, paid or accrued as reported by Amicus, its Affiliates or Sublicensees, as applicable, in its financial statements prepared in accordance with generally accepted accounting principles in the United States C'OAAP " ), applied on a consistent basis, or by OSK . its Affiliates or Sublicensees, as applicable, in its financial statements prepared in accordance with the International Financial Reporting Standards ( ), applied on a consistent basis : 15 CONFIDENTIAL TREATMENT REQlJESTED BY AMIClJS THERAPElJTlCS, INC