definiens: means the aggregate gross amount invoiced by Licensee or its AfiIliates on all sales or transfers for consideration of Licensed Product or Licensed Process in the Licensed Territory to a third party, less the following deductions to the extent such deductions are documented and ( i ) listed in the invoice as a credit or charge added to the unit price of a Licensed Product or Licensed Process or ( ii ) directly paid or actually incurred and not reimbursed to or recovered by Licensee or its Affiliates with respect to the sale of such Licensed Product or Licensed Process : a ) bad debts actually written off which are attributable to sales of Licensed Product or Licensed Process ; b ) trade, quantity and cash discounts and any other adjustments, including, without limitation, those granted on account of price adjustments, billing errors, rejected goods, damaged goods, returns, recalls, rebates, chargeback rebates, fees, reimbursements or similar payments granted or given to wholesalers or other distributors, buying groups, health care insurance carriers or other institutions : c ) freight, packing, handling, shipping, postage and insurance charges to the extent that they are included in the price or otherwise paid by the purchaser ; d ) customs or excise taxes, including, without limitation, import duties, sales tax and other taxes ( except income taxes ) or duties relating to sales, e ) distribution, packing, handling and transportation charges for Licensed Product to the extent that they are included in the price or otherwise paid by the customer ; The foregoing adjustments shall be consistent with customary accounting practices within the selling party and its Affiliates ( or their respective sublicensees ) and in accordance with United States Generally Accepted Accounting Principles ( ), consistently applied