definiens: means, with respect to a Licensed Product, the worldwide, gross amount invoiced by Transition(including its Affiliates ) or any Sublicensee thereof to unrelated Third Parties, excluding any Sublicensee, for suchLicensed Product, less : ( a ) Trade, quantity and cash discounts allowed ; ( b ) Commissions, discounts, refunds, rebates, chargebacks, retroactive price adjustments, and otherallowances which effectively reduce the net selling price ; ( c ) Actual Licensed Product returns and allowances ( d ) Wholesaler inventory management fees ; ( e ) That portion of the sales value associated with drug delivery systems ; ( f ) Any tax imposed on the production, sale, delivery or use of the Licensed Product, without limitation, sales, excise or value added taxes ; ( g ) Allowances for distribution expenses ; and ( h ) Any other similar and customary deductions