definiens: means, with respect to Product(s ), the gross amount invoiced by [COMPANY] ( including a [COMPANY] Affiliate ) or any Sublicensee to unrelated Third Parties, excluding any Sublicensee, for Product(s ) in the Territory, less : ( a ) Trade, quantity and cash discounts allowed ; ( b ) Commissions, discounts, refunds, rebates ( including, but not limited to, wholesaler inventory management fees ), chargebacks, retroactive price adjustments, and any other allowances which effectively reduce the net selling price ; ( c ) Actual Product returns and allowances ; ( d ) That portion of the sales value associated with drug delivery systems ; ( e ) Any tax imposed on the production, sale, delivery or use ofthe Product, including, without limitation, sales, use, value added taxes or excise taxes ; and Cf ) Any other similar and customary deductions