definiens: means, with respect to any Produc t, the gross amounts received by the Parties, their respective Affiliates, or Strategic Partners from Third Parties ( that are not Strategic Partners ) for the sale or other commercial disposition of such Product anywhe re within the Territory ( each, a ) t o Third Party customers for sales of such Product, less the following deductions actually incurred, allowed, p aid, accrued or specifically allocated in its financial statemen ts in accordance with ( as applicable to the Selling Party ) Accounting Standards, for : ( i ) customary discounts allowed ; ( ii ) sales tariffs, duties, taxes ( includi ng value added taxes ), or the like required to be paid ; ( iii ) amou nts allowed or credited on returns ; ( iv ) rebates an d chargebacks or -8- retroactive price reductions actually granted ; and ( v ) freight and insurance, to the extent [COMPANY], its Affiliates, or Strategic Partners, or the distribut ors of any of them, bear and specify such costs on the corresponding invoice