definiens: means the [ gross amount billed or otherwise recognized or received with respect to a Product sold or otherwise distributed by or for RMS, less the items specified below . If the gross amount received in such a transaction is not based entirely on the Product 's own merits ( ), that is, the transaction is part CONFIDENTIAL 5 AFFXlRMS 91999.03.PA ( lYZJ03!.DOC ) 08/14/98 10:19 AM ( 18908 - 0001 ) of a heavily discounted, primarily promotional, or similar transaction, then the gross amount attributed to Net Sales for such transaction shall be increased to such arm 's length price . The Net Sales gross amount shall be reduced by the following ( to the exte ~ t such items are included in the gross amount and to the extent not for promotional purposes ): ( i ) cash discounts actually given ; ( ii ) credits or allowances actually given or made on account of price adjustments, rebates ( including Medicaid or other government programs, chargebacks, and contractual agreements ), or volume reimbursements ; ( iii ) separately stated ( on customer invoice ) delivery charges actually paid to third party carriers ( including transportation and insurance costs ) ; all as determined in accordance with generally accepted accounting principles ( However, bona fide sample units and clinical trial units of Product will not be included in any calculations of arm 's length per unit Net Sales price . ) ; and, ( iv ) separately stated ( on customer invoice ) taxes on sales ( such as sales and use taxes ) . ] ( t ) shall mean a pre - market approval with the US Food and Drug Administration ( )