definiens: shall mean that sum determined, in accordance with generally accepted accounting principles, by deducting the following deductions from the aggregate gross In Market sales proceeds billed for the DCEC Product and/or DCNC Product by Newco and/or JVP, and/or an Affiliate of JVP and/or Newco : ( i ) customs and excise duties or other sales taxes ( but, for the avoidance of doubt ) not income or corporation tax ), directly related to the sale of the DCEC Product and DCNC Product which are actually paid by Newco and/or JVP, and/or by an Affiliate of New co and/or JVP ; ( ii ) a discount from the gross sales proceeds to cover such normal costs as are incurred by Newco and/or JVP, and/or by an Affiliate of Newco and/or JVP, in respect of industry standard transport, shipping and insurance costs ; and industry standard or mandatory discounts or rebates directly related to the sale of the DCBC Product and DCNC Product ; and ( iii ) amounts repaid or credited by Newco and/or JVP, and/or by an Affiliate of Newco and/or JVP, consistent with its normal business practices for similar products, by reason of the rejection or return 9f goods