definiens: means the gross amounts billed or invoiced by [COMPANY], its Affiliates or its Sublicensees to Third Partiesthat are not Sublicensees for the sale or other commercial disposition of Licensed Products, less the following deductions, determined in each case in accordance with the Accounting Standards, and only to the extent attributable to LicensedProducts:(a ) trade, quantity and cash discounts allowed and taken;(b ) refunds, chargebacks and any other allowances given and taken which effectively reduce the grossamounts billed or invoiced;(c ) product returns, credits and allowances and bad debt ( provided that if any such bad debt is subsequentlycollected, such collected amounts shall be included in Net Sales in the period in which they are subsequently collected);(d ) rebates, reimbursements, fees, taxes or similar payments to ( i ) wholesalers and other distributors, pharmacies and other retailers, buying groups ( including group purchasing organizations ), health care insurance carriers, pharmacy benefit management companies, health maintenance organizations, governmental entities, or other institutions orhealth care organizations to the extent actually paid or credited ; or ( ii ) patients and other Third Parties arising in connectionwith any program that provides low income, uninsured or other patients the opportunity to obtain discounted LicensedProducts ; 12 * * * = Portions of this exhibit have been omitted pursuant to a request for confidential treatment . An unredactedversion of this exhibit has been filed separately with the Commission.(e ) discounts mandated by, or granted to meet the requirements of, applicable state, provincial or federal Law, including required chargebacks and retroactive price reductions;(f ) transportation, freight, postage charges and other charges such as insurance, relating thereto, in each caseincluded as a specific line item on a bill or an invoice to such Third Parties ; and(g ) taxes, excises or other governmental charges upon or measured by the production, sale, transportation, delivery or use of goods, in each case included as a specific line item on a bill or an invoice to such Third Parties