definiens: means the gross amounts invoiced by [COMPANY], any of its Affiliates and/or any of its sublicensees on account of sales of Licensed Products to Third Parties ( including without limitation Third Party distributors and wholesalers ), less the total of : ( a ) Trade, cash and/or quantity disco unts actually allowed or accrued which are not already reflected in the amount invoiced ; ( b ) Excise, sales and other consumption taxes and custom duties to the extent included in the invoice price and to the extent such taxes are remitted to the applicable taxing authority ; ( c ) Freight, insurance and other transportation charges to the extent included in the invoice price and separately identified on the invoice or other documentation maintained in the ordinary c ourse of business ; ( d ) Amounts repaid, credited or accrued by reason of returns, rejections, defects or recalls or because of chargebacks, retroactive price reductions, refunds or billing errors ; ( e ) Payments and rebat es directly related to the sale of Licensed Products accrued, paid or deducted in a manner consistent with generally accepted accounting principles ( ), pursuant to agreements ( including, but not limited to, managed care agreements ) with Third Parties or governmental regulations ; and ( f ) Any other similar and customary deductions taken in accordance with GAAP consistently applied