definiens: means the gross amount billed or invoiced by a Party ( a ) or any of its Affiliates or Sublicensees to Third Partiesthroughout the Territory for sales or other dispositions or transfers for value of Licensed Products ( including, without limitation, Third Party distributors andwholesalers ), less ( a ) allowances for normal and customary trade, quantity and cash discounts actually allowed and taken, ( b ) transportation, insurance andpostage charges, if prepaid by such Selling Party or any Affiliate of such Selling Party and included on any such party ’s bill or invoice as a separate item, ( c)credits, rebates, returns ( including, without limitation, wholesaler and retailer returns ) pursuant to agreements ( including, without limitation, managed careagreements ) or government regulations, to the extent actually allowed, and ( d ) sales, use and other consumption taxes, including VAT, similarly incurred tothe extent stated on the invoice as a separate item