definiens: shall mean the actual amounts received byBTI or its sublicensees on all sales of the product(s ) in the world to third parties, less any of thefollowing to the extent included in such amounts : ( i ) normal and customary trade and quantitydiscounts actually given ; and, in case of returns or rejections of the product(s ), the associated creditsand price adjustments ; ( ii ) rebates or commissions allowed or granted, and administrative fees paid, to government agencies or trade customers, including wholesalers and chain buying groups;(iii ) prepaid freight, postage, shipping, customs duties and insurance charges ; and ( iv ) sales, value - added, and excise taxes, tariffs, and other taxes and government charges directly related to the saleof the product(s ) and actually borne by BTI or its sublicensees without reimbursement from any thirdparty, excluding any taxes assessed against the income derived from such sale . Such amounts shallbe determined in accordance with from the books and records of the applicable party using generallyaccepted accounting principles, consistently applied, and may include using accrual accountingwhere applicable