definiens: means with respect to a Licensed Product, the gross amount invoiced by [COMPANY], its Affiliates, andthe Sublicensees of such Licensed Product to Third Parties, less any of the following related to such sales of LicensedProduct : actual bad debts, sales returns and allowances actually paid, granted or accrued, including trade, quantity and cashdiscounts and any other adjustments, including granted on account of price adjustments, billing errors, rejected goods, damaged or defective goods, recalls, returns, rebates, chargebacks, reimbursements or similar payments granted or given towholesalers or other distributors, buying groups, health care insurance carriers or other institutions, adjustments arising fromconsumer discount programs or similar programs, or arising in connection with any [COMPANY] Discount or Savings Program ( asdefined below ), customs or excise duties, sales tax, consumption tax, value added tax, and other similar taxes ( except incometaxes ) measured by the production, sale, or delivery of goods in each case only if included as a specific line item on aninvoice to such Third Party or duties relating to sales and any payments in respect of sales to the United States government, any State government or any foreign government, or to any Governmental Authority, or with respect to any governmentsubsidized program or managed care organization, and charges for freight and insurance related to the return of LicensedProducts and not otherwise paid by the customer . For purposes of this definition of only, means any discount, rebate or reimbursement program applicable to a Licensed Product under which Pfizeror its Affiliates provides to low income, uninsured or other patients the opportunity to purchase [COMPANY] pharmaceuticalproducts at discounted prices