definiens: means, with respect to a given period of time, the total amount invoiced by GCAT, its Affiliates orRelated GCAT Parties for sales of Licensed Products to a Third Party ( whether an end - user, wholesaler or otherwise ) in theTerritory, less the following deductions with respect to such sale, to the extent applicable to the Licensed Product and to theextent actually allowed and/or taken : ( a ) trade, cash and quantity credits, discounts, credits, and refunds, ( b ) allowances orcredits for returns or rejected Licensed Product ; ( c ) prepaid freight and insurance ; ( d ) sales taxes and other governmentalcharges ( including value added and similar taxes, but solely to the extent not otherwise creditable or reimbursed andexcluding any income tax ) actually paid by GCAT, its Affiliates or Related GCAT Parties in connection with the sale ; and(e ) customary rebates ( including, for this purpose, discounts provided by means of chargebacks or rebates ) actually granted tomanaged health care organizations, federal, state, or local governments ( or their agencies ), all to the extent in accordance withGAAP as consistently applied across all products controlled by GCAT