definiens: means, with respect to any Licensed Product, monies received by or on behalf of Alexionor its Affiliates or Sublicensees, as the case may be, for sales of such Licensed Product to independent Third Partiesless the following amounts, to the extent allocated to such Licensed Product : ( a ) import taxes, export taxes, excises, sales taxes, value added taxes, consumption taxes, duties or other taxes incurred with respect to such sales ( excluding income or franchise taxes of any kind ) ; ( b ) payments made for separately itemized insurance and transportation costs incurred inshipping Licensed Product ; ( c ) payments made for returns, chargebacks, credits, allowances, or trade, quantity and cashdiscounts ; and ( d ) payments made for governmental or commercial rebates, wholesaler fees, administrativefees to managed care, group purchasing and other similar institutions, chargebacks and retroactive price adjustmentsand any other similar allowances which effectively reduce the selling price