definiens: means, with respect to a Program Product, the gross receiptsrepresenting sales of such Program Product to Third Parties by a Party and itsAffiliates and sub - licensees in the that Party 's Territory, less deductions forthe following items : 5 < PAGE > ( i ) reasonable transportation and insurance charges borne by the selling party, ( ii ) sales and excise taxes or customs duties paid by the selling party and any other governmental charges imposed upon the sale of the Product, ( iii ) rebates or allowances actually granted or allowed, including government and managed care rebates, ( iv ) quantity discounts, cash discounts or chargebacks actually granted, allowed or incurred in the ordinary course of business in connection with the sale of the Product, and ( v ) allowances or credits to customers, not in excess of the selling price of the Product, on account of governmental requirements, rejection, outdating, recalls or return of the Product