definiens: means, for any period, the gross amount invoiced by Licensee and its Affiliates for the sale of Licensed Products to third parties, less de duction for : ( a ) normal and customary trade, quantity and cash d iscounts and sales returns and allowances including ( i ) those granted on account of price adjustments, billing errors, rejected goods, damaged goods, retu rns and rebates, ( ii ) administrative and other fees and reimbursements and similar payments directly relat ed to the sale or delivery of Licensed Products paid t o wholesalers and other distributors, buying groups, pharmacy benefit management organizations, health c are insurance carriers and other institutions, ( iii ) allowances, rebates, and fees directly related to t he sale of delivery of License Products paid to distributors and ( iv ) chargebacks ; ( b ) freight, postage, shipping and insurance costs to the extent that such items are included in the g ross amount invoiced ; ( c ) customs and excise duties and other duties rela ted to the sales to the extent that such items are included in the gross amount invoiced ; ( d ) rebates and similar payments made with respect to sales paid for or reimbursed by any governmental or regulatory authority such as, by way of illustra tion, federal or state Medicaid, Medicare or simila r state program or equivalent foreign governmental program ; 2 ( e ) sales and other taxes and duties directly relat ed to the sale or delivery of Licensed Products ( bu t not including taxes assessed against the income derived from such sale ) to the extent that such items are included in the gross amount invoiced ; ( f ) distribution costs and expenses to the extent t hat such items are included in the gross amount inv oiced ; ( g ) any such invoiced amounts that are not collecte d by the parties or their Affiliates ; provided that with respect to the deductions specif ied in subsections ( a ) through ( g ) above, an amount shall be deducted only once regardless how many cat egories may apply to it