definiens: shall mean, with respect to any deCODE Product, the amount of gross sales invoiced by deCODE or its Affiliates to Third Parties for such deCODE Product, commencing with the First Commercial Sale of such deCODE Product, less deductions for the following items which are included in the invoiced amounts and do not exceed reasonable and customary amounts in the country in which such sale occurred : ( 1 ) returns ( including withdrawals and recalls ), ( 2 ) rebates ( price reductions including Medicaid and similar types of rebates, ~, chargebacks ), ( 3 ) volume ( quantity ) discounts granted at the time of invoicing, and ( 4 ) sales taxes and other taxes directly linked and included in the gross sales amount . shall also include the amount or fair market value of all other consideration received by deCODE or its Affiliates with respect to deCODE Products, whether such consideration is in cash, payment in kind, exchange or another form