definiens: means the gross sales amount ( i.e., gross invoice prices ) invoiced or otherwise charged by aParty or its respective Affiliates and sublicensees for the sale or other disposition of a product to Third Parties less thefollowing to the extent attributable to such sale or disposition of such product : ( a ) actual credited allowances for spoiled, damaged, outdated and returned product and for retroactive price reductions ; ( b ) the amounts of actual trade and cashdiscounts and rebates ( including rebates to Third Party payors ), including Medicaid ( and equivalent federal, state or localprograms located within or outside the United Stated of America ) rebates, given that were not already credited to suchcustomers in the invoice ; ( c ) all transportation, shipping, insurance and Third Party handling charges invoiced in accordancewith industry norms, as well as sales taxes, excise taxes and import / export duties actually paid, all of the foregoing to theextent included in the gross invoiced amount ; and ( d ) other reasonable and customary allowances and adjustments actuallycredited to customers, whether during a specific royalty period or not