definiens: means the gross sales amount of Li censed Products invoiced to Third Parties by Kinex, its Affiliates and sublicensees, less the following deductions ( to the extent included in such gross s ales amount ): ( a ) quantity and/or cash discounts therefor ; ( b ) customs, duties, sales and similar taxes ; ( c ) amounts allowed or credited by reason of reject ions, return of goods ( including as a result of rec alls, market withdrawals and other corrective actions ), a nd retroactive price reductions or allowances speci fically identifiable as relating to a Licensed Product incl uding allowances and credits related to inventory m anagement or similar agreements with wholesalers ; ( d ) amounts incurred resulting from government ( or any agency thereof ) mandated rebate programs in the Territory ; ( e ) Third Party rebates, patient discount programs, administrative fees and chargebacks or similar pri ce concessions related to the sale of a Licensed Produ ct, to the extent permitted by applicable law ; ( f ) bad debt recognized for accounting purposes as not collectible ; ( g ) the expenses for insurance, freight, packing, s hipping and transportation ; ( h ) commissions paid to agents or distributors to s ecure tender offers or other purchases by local authorities ; and ( i ) as agreed by the Parties, such agreement not to be unreasonably withheld, any other specifically identifiable amounts included in a Licensed Product ’s gross sales amount that were or ultimately will be credited and that are similar to those listed above, all in accordance with IFRS