definiens: means, with respect to any period, the gross amounts invoiced by Licensee, any of itsAffiliates or any of its sublicensees for sales of Licensed Products to Third Parties, less the total of thefollowing deductions to the extent customary in the prevailing pharmaceutical industry and actuallyallowed or incurred in connection with such sales:(a ) trade, cash and quantity discounts;(b ) excise, sales and other consumption taxes and custom duties to the extent included in theinvoice price;(c ) freight, handling, insurance and other transportation or distribution charges and fees to theextent included in the invoice price;(d ) amounts repaid, credited or accrued by reason of returns, rejections, defects or recalls orbecause of chargebacks, allowances, adjustments, retroactive price reductions, refunds or billingerrors;(e ) payments and rebates related to the sale of such Licensed Products accrued, paid ordeducted pursuant to agreements ( including, but not limited to, managed care agreements ) withThird Parties or governmental regulations ; and(f ) any amounts actually written off or specifically identified as uncollectible, in accordance withGAAP consistently applied