definiens: means, with respect to a given period of time, gross sales of the Product in suchperiod to unrelated Third Parties in bona fide arm ’s length transactions, ( excluding sales ordispositions for use in Clinical Studies or other scientific testing or reasonable quantities ofsamples, in each case for which Licensee and any such Third Party Distributors receive norevenue ), less the following deductions which are actually incurred, allowed, paid, accrued orspecifically allocated to such gross sales amounts of the Product and not separately invoiced:(a)credits or allowances actually granted for damaged Product, returns or rejections ofProduct, price adjustments, and billing errors;(b)governmental and other rebates ( or equivalents thereof ) granted to : managed healthcare organizations ; pharmacy benefit managers ( or equivalents thereof ) ; federal, state / provincial, local and other governments, their agencies and purchasersand payors, including, without limitation, any state or federal Medicare, Medicaidor similar program ) ; or trade customers;(c)normal and customary trade, cash and quantity discounts, allowances and creditsactually allowed and taken specifically with respect to sales of other dispositionsof the Product;(d)distribution services agreement fees allowed or paid to Third Party distributors;(e)transportation costs, including without limitation insurance, for outbound freight related todelivery of the Product to the extent included in the gross amount invoiced;(f)excise and sales taxes, tariffs, duties, value added taxes, and other taxes applied to thesale of the Product imposed upon and paid directly with respect to such sales or(reduced by any refunds of such taxes deducted in the calculation of Net Salesfor prior periods and, for the avoidance of doubt, no deduction shall be permittedfor income, withholding, corporate or similar taxes ) ; and(g)any other items that reduce gross sales amounts as required by GAAP