definiens: shall mean the gross amount billed or invoiced by or on behalf of Licensee, its Affiliates andits Sublicensees on sales of Licensed Products ( whether made before or after the First Commercial Sale of the LicensedProduct ), less the following : ( a ) customary or ordinary course of business trade, quantity, patient program, prompt payment orcash discounts to the extent actually allowed and taken ; ( b ) amounts repaid or credited by reason of rejection, return orretroactive price reduction, chargebacks, administrative fees or rebates ; ( c ) to the extent separately stated on purchase orders, invoices, or other documents of sale, any taxes or other governmental charges levied on the production, sale, transportation, delivery, or use of a Licensed Product which is paid by or on behalf of Licensee or such Sublicensee, ( d ) credit or refunds forProducts which are rejected or returned ; ( e ) Out bound transportation expenses and transportation insurance premiums to theextend separately stated on the invoice ; ( f ) delayed ship order credits ; ( g ) credits for uncollectible amounts on previously soldProduct, provided that such amounts have been written off in the books of the Company in accordance with generallyaccepted accounting principles as in effect in the United States from time to time ), and provided that such amountsare not subsequently collected ; ( h ) any other reduction or specifically identifiable amounts included in the Product 's grossinvoice price that should be credited for reasons substantially equivalent to those listed above, so long as not prohibited byGAAP