definiens: shall mean, for any period, the gross amount invoi ced by the Parties and their Affiliates and sublicensees for the sale of Collaboration Product ( s ) to Third Parties, less deductions for : ( a ) norma l and customary trade, quantity and cash discounts and sa les returns and allowances ( other than allowances f or doubtful accounts ), including ( i ) those granted on account of price adjustments, billing errors, rejec ted goods, damaged goods, returns and rebates, ( ii ) administra tive and other fees and reimbursements and similar payments directly related to the sale or delivery of Collabo ration Product(s ) paid to wholesalers and other dis tributors, buying groups, pharmacy benefit management organiza tions, health care insurance carriers and other ins titutions, ( iii ) allowances, rebates and fees directly related to the sale or delivery of Collaboration Product(s ) paid to distributors and ( iv ) chargebacks ; ( b ) freight, pos tage, shipping and insurance costs to the extent th at such items are included in the gross amount invoiced ; ( c ) cust oms and excise duties and other duties related to t he sales to the extent that such items are included in the gros s amount invoiced ; ( d ) rebates and similar payments made with respect to sales paid for or reimbursed by any gove rnmental or regulatory authority such as, by way of illustration and not in limitation of the Parties ' rights hereunder, Federal or state Medicaid, Medica re or similar state program or equivalent foreign governmental pr ogram ; ( e ) sales and other taxes and duties directl y related to the sale or delivery of Collaboration Product(s ) ( b ut not including taxes assessed against the income derived from such sale ) ; ( f ) distribution costs and expense s to the extent that such items are included in the gross amount invoiced ; and ( g ) any such invoiced amounts that ar e not collected by the Parties or their Affiliates or sublicensees ; provided, however, that an amount shall be deducted only once regard less of how many categories may apply to it . Any of the deductions listed above that involves a payment by a Party or its Affiliat es or sublicensees shall be taken as a deduction in the c alendar quarter in which the payment is accrued by such entity