definiens: means the gross amounts received for sales of the Licensed Products by or on behalf of SEPRACOR, its Affiliates and/or its sublicensee ( the ) to Third Parties, less deductions actually allowed or specifically allocated to the Licensed Products by the Selling Party using U.S generally accepted accounting principals for : ( a ) transportation charges to the extent that they are included in the price or otherwise paid by the purchaser, including, without limitation, insurance, for transporting Licensed Products and separately identified on the invoice or in other documentation maintained in the ordinary course of business ; ( b ) trade, quantity and cash discounts, or charge - backs, refunds or other rebates actually granted to the customer ( including, if applicable, hospitals or private or public health insurance entities ) ; ( c ) credits, rebates and allowances to the customer on account of rejection or returns of the Licensed Products ( including wholesaler and retailer returns ), or on account of non­discretionary retroactive price reductions affecting such Licensed Products ; ( d ) sales and excise taxes, other consumption taxes, customs duties and customary compulsory payments to governmental authorities and any other governmental charges imposed upon the production, importation, use or sale of the Licensed Products actually paid by SEPRACOR and separately identified on the invoice or in other documentation maintained in the ordinary course of business ( but not including taxes assessed against the income derived from the sales of Licensed Products ) ; and ( e ) any other items actually deducted from gross invoices sales amounts as reported by the Selling Party in its financial statements in accordance with the U.S generally accepted accounting principals, applied on a consistent basis