definiens: shall mean a claim contained in a pending application for a MGH Patent or MGH Joint Patent in such country which claim was filed in good faith and has not been abandoned or finally disallowed without the possibility of appeal or refiling of said application in SLlch country shall mean . for any period . the gross amount invoiced by Gillette and its agents and ( sub ) licensees ii'om or on account ofthe sale or distribution ofProduct(s ) to bonafide unrelated Third Parties ( the ) . less deductions actually taken for : ( a ) normal and customary trade . quantity and cash discounts and sales returns and allowances . including ( i ) those actually granted on account of price adjustments . billing errors, rejected goods . damaged goods . returns and rebates ; ( ii ) allowances and rebates paid to distributors ; and ( iii ) chargebacks : ( b ) freight . postage, shipping and insurance expenses to the extent that such items are actually incurred in shipping such Products to such Third Parties amI included in the gross amount invoiced ; ( c ) customs and excise duties and other duties related to the sales to the extent that such items are actually incurred and included in the gross amount invoiced ; ( d ) sales and other taxes and duties directly related to and actually incurred for the sale or delivery ofProduct(s ) ( but not including taxes assessed against the income derived hom such sale ): ( e ) distribution expenses to the extent that such items are included in the gross amount invoiced ; ( f ) any other similar and customary deductions that are consistent with GAAP in effect from time to time . or in the case of non United States sales . other applicable accounting standards ; and ( g ) any such invoiced amounts that are not collected by Gillette or its ( sub ) licensees . Any of the deductions listed above that involves a payment by Gillette and its agents and ( sub ) licensees shall be taken as a deduction in the Calendar Quarter in which the payment is accrued by such entity . Deductions pursuant to subsection ( g ) above shall be taken in the Calendar Quarter in whieh such sales are no longer recorded as a receivable