definiens: shall mean the gross amount invoiced for all sales of Licensed Products by LICENSEE, its Subsidiaries or its Sublicensees less : 1.7.1 . trade, quantity and cas~ discounts, allowed, incurred or actually taken ; 1.7.2 . sales taxes directly related to the sale to the extent included in the gross invoice pricei 1.7.3 . the portion of freight, postage and shipping insurance expenses paid by LICENSEE ; 1.7.4 . value added tax, sales or turnover tax, or excise taxes or duties which are included in said invoiced amounti 1.7.5 . rebates accrued, incurred or paid to Federal Medicaid or State Medicare and amounts exactly repaid or credited by reason of rejections or the return of Licensed Products ( due to recalls, dating or other reasons ) and . retroac - tive · deductions ; and 1.7.6 . cost of export licenses and any taxes, fees or other charges associated with the exportation or importation of Licensed Products