definiens: means, with respect to each country of the Territory, the amounts invoiced by Licensee or itsAffiliates or Sublicensees for all sales of Licensed Products to a Third Party ( whether an end user, a distributor orotherwise ), less the following : ( i)trade, cash and quantities discounts, rebates ( including rebates similar to Medicare or other governmentrebates ), reimbursements, allowances and credits for expired Licensed Products ; ( ii)sales, use or similar taxes ( including duties or other governmental charges levied or otherwise imposed onthe sale or use of such Licensed Product, including, without limitation, value added taxes or othergovernmental charges otherwise measured by the billing amount, but only to the extent such amount(s ) is(are ) included in the billing ) ; ( iii)freight, postage, shipping, customs duties and insurance charges, but only to the extent such amount(s ) is(are ) included in the billing ; ( iv)any other specifically identified amounts included in the Licensed Product invoice price that should becredited for reasons substantially equivalent to those listed above or as determined in accordance withLicensee ’s usual and customary accounting methods which are in accordance with International AccountingStandards or equivalent