definiens: means : with respect to a Licensed Product that is not a Combination Product, grossreceipts from sales by [COMPANY] and its Affiliates and sublicensees of such Licensed Product to Third Parties in theTerritory, less in each case ( i ) bad debts, ( ii ) sales returns and allowances actually paid, granted or accrued, including trade, quantity and cash discounts and other adjustments, including those granted on account of priceadjustments, returns, rebates, chargebacks or similar payments granted or given to wholesalers or otherinstitutions, ( iii ) adjustments arising from consumer discount programs or other similar programs, ( iv ) customs orexcise duties, valued - added taxes, sales taxes, consumption taxes and other taxes ( except income taxes ) orduties relating to sales, any payment in respect of sales to the United States government, any state governmentor any foreign government, or to any other governmental authority, or with respect to sales to any government - subsidized program or managed care organization and ( v ) freight and insurance for the Licensed Product