definiens: means, with respect to a Licensed Product sold by [COMPANY] or PermittedSublicensees, the gross amount invoiced by [COMPANY] or its Permitted Sublicensee to Third Parties that are not PermittedSublicensees ( or in the case of a Sale otherwise than at arm ’s length price, the price which would have been invoicedin a bona fide arm ’s length Sale ), less, only as applicable to Licensed Products Sold, ( a ) trade, quantity and cashdiscounts ; ( b ) sales, import, export, customs, and value added taxes, in each case included in the invoice or in theinvoice price to such Third Parties ; ( c ) freight, handling, insurance and other transportation or distribution charges andfees to the extent included in the invoice to such Third Parties ; ( d ) ( i ) amounts repaid, credited or accrued by reasonof rejections, recalls or returns ( but excluding returns under [COMPANY] Stockpile Sales for any reason other than defect ororder error ), or ( ii ) because of chargebacks, allowances, adjustments, refunds or billing errors ; ( e ) payments andrebates related to the sale of such Licensed Products accrued, paid or deducted pursuant to governmental regulations(e.g ., Medicaid unit rebate amount ) ; and ( f ) any amounts actually written off or specifically identified as uncollectible, in accordance with GAAP consistently applied . Use of Licensed Products for promotional, sampling or compassionateuse purposes shall not be considered in determining Net Sales . Such amounts shall be determined from books andrecords maintained in accordance with United States GAAP in the Territory . No deductions shall be made forcommissions paid to individuals, whether they are with independent sales agencies or regularly employed by [COMPANY] orPermitted Sublicensees, and on its payroll, or for the cost of collections