definiens: means the gross amounts receive d by [COMPANY] or any of its Affiliates or Sublicensees for sales of Licensed Product to independent or unaffiliated Third Party purchasers of such Licensed Product after deductions ( provided, however, that such deductions are calculated in accordance with GAAP, consistently applied ) for : ( a ) trade, cash and quantity discounts, credits, and refunds ( including by reason of rejection, return or recall of goods and rebates ), other than early payment cash discounts ; ( b ) rebates, chargebacks and other si milar allowances made, including with respect to sales paid for by any governmental or regulatory authority, such as, by way of illustration and not limitation, Federal or state Medicaid, Medicare or similar state program or equivalent foreign governmental program ; ( c ) retroactive price reductions and early payment discounts that an - actually allowed or granted : ( d ) that portion of administrative fees paid during the relevant period of group purchasing organizations or pharmaceutical benefit manager s relating to the Licensed Product ; ( e ) actual freight, postage, shipping and insurance expenses to the extent that such items are included in the invoiced amount ; ( f ) sales, import, export, excise, customs, and value added taxes, and duties impose d on the sale of Licensed Products ; ( g ) that portion of the annual fee on prescription drug manufacturers imposed by the Patient Protection and Affordable Care Act, Pub . L. No