definiens: mean, with respect to each PRODUCT and AG PRODUCT, the gross invoiced sales price of such PRODUCT and AG PRODUCT billed by or on behalf of STPI, its AFFILIAT ES, sub -licensees ( if permitted ), distributors or agents to third parties on sales of a PRODUCT and AG PRODUCT in bona fide arm ’s length transactions in the TERRITORY, less the following deductions, determined in accordance with U.S. generally accepted acc ounting principles as then in effect and consistently applied, to the extent included in the gross invoiced sales price for such PRODUCT or AG PRODUCT or otherwise directly paid or incurred by STPI, its AFFILIATES or sub -licensees ( if permitted ), distribut ors or agents with respect to the sale of such PRODUCT and AG PRODUCT : 1.43.1 normal and customary trade and quantity discounts actually allowed and properly taken directly with respect to sales of such PRODUCT and AG PRODUCT ; 1.43.2 normal and customary amounts repaid or credited by reason of rejections, returns and allowances ; 1.43.3 normal and customary third party cash rebates and chargebacks related to sales of the PRODUCT and AG PRODUCT, if and to the extent allowed under applicable la ws of the TERRITORY ( including shelf stock adjustments in the case of an AG PRODUCT ) ; 1.43.4 tariffs, duties, excise, sales, value -added or other taxes ( other than taxes based on income ) ; 1.43.5 normal and customary cash discounts for timely paym ent ; 1.43.6 normal and customary discounts pursuant to indigent patient programs and patient discount programs, including without limitation coupon discounts and co -pay assistance programs ; and 1.43.7 any other normal and customary specifically identifiable costs or charges included in the gross invoiced sales price of such PRODUCT falling within categories substantially equivalent to those listed above