definiens: means, as to each Franchise Product in the Co - Promo tion Territory, the sum of ( a ), ( b ) and ( c ) where ( a ) is a provision, determined under generally accepted a ccounting principles in the United States, for ( i ) trade, cas h and quantity discounts or rebates ( other than pri ce discounts granted at the time of invoicing and which are incl uded in the determination of Gross Sales ), ( ii ) cre dits or allowances given or made for rejection or return of, and for uncollectible amounts on, previously sold products or for retroactive price reductions ( including Medi care and similar types of rebates ), ( iii ) taxes, du ties or other governmental charges levied on or measured by the b illing amount, as adjusted for rebates and refunds, ( iv ) charges for freight and insurance directly related to the distribution of such Franchise Product, and ( v ) credits or allowances given or made for wastage replacement, i ndigent patient and any other sales programs agreed to by the Parties, ( b ) is a periodic adjustment of the pr ovision determined in ( a ) to reflect amounts actual ly incurred for ( i ), ( ii ), ( iii ), ( iv ) and ( v ), and ( c ) is the Comb ination Product Adjustment as defined in the Collab oration Agreement, if any . Provisions allowed in ( a ) and ad justments made in ( b ) and ( c ) will be reviewed by t he Joint Finance Committee