definiens: means the total amount actually received by China Company or its Related Parties inconnection with sales of a Licensed Product to any Third Party, after deduction of all the following to the extentapplicable to such sales : ( a ) all trade, case and quantity credits, discounts, refunds or rebates, including without limitation rebatesaccrued, incurred or paid to any governmental agency and any other price reductions required by a governmentalagency ; ( b ) allowances or credits for returns, adjustments, chargebacks, including without limitation amounts receivedfor sales which become the subject of a subsequent temporary or partial recall by a regulatory agency for safety orefficacy reasons outside the control of a Party, and retroactive price reductions ( including Medicaid, managed careand similar types of rebates ) ; ( c ) cost of freight, postage and freight insurance, ( if paid by seller ) ; ( d ) sales taxes, value added taxes, excise taxes, and customs duties ; and ( e ) cost of export licenses and any taxes ( excluding income taxes or similar taxes ), fees or other chargesassociated with the exportation or importation of a Licensed Product