definiens: means the total gross amount invoiced by Licensee or Sublicensee on account of sales, lease, transfer, performance or otherwise provid ing Licensed Product, after deduction of all the following in accordance with U.S. Generally Accepted Accounting Principles ( ) to the extent documented and included in the invoiced amount and attributable only to Licensed Product(s ): ( a ) customary trade, quantity and cash discounts or rebates actually given ; ( b ) allowances, credits or returns actually given ; ( c ) discounts mandated by and actually granted solely to meet the requirements of law, including required chargebacks and retro active price reductions required by law ; ( d ) sales and value added tax actually paid by and not reimbursed to the Licensee and included in the gross invoice amount, and ( e ) any charges for insurance, and transportation and duty charges actually paid, if charged separately and included in the gross invoiced amount