definiens: means, with respect to any Product, the gross amo unt received by Licensee, any of its Affiliates or Sublicensees for sales or other dispo sitions of such Product, less the following deducti ons, each to the extent ( i ) reasonable, customary, and consistent wi th Licensee ’s business practices, ( ii ) actually inc urred in respect of such Product and not otherwise recovered or reim bursed to the selling party, and ( iii ) included in the gross invoiced sales price : ( a ) freight, postage, shipping costs, a nd other charges, such as insurance, relating to th e transportation and delivery of such Product ; ( b ) sales and excise taxes, customs dut ies, and any other governmental charges imposed upon the sale of such Product ; ( c ) discounts and chargebacks actually granted, allowed or incurred in connection with the sale of such Product, provided that such discou nts and chargebacks, to the extent applicable to th e Product and one or more other products of Licensee, its Affilia tes or Sublicensees, are not allocated disproportio nately to such Products compared to such other products of License e, its Affiliates or Sublicensees ; ( d ) allowances or credits actually give n to customers in connection with the sale of such Product and not in excess of the selling price of s uch Product, in each case on account of rejection, outdating, recalls or return of such Product ; 3 ( e ) rebates, reimbursements, fees or si milar payments to ( i ) wholesalers and other distributors, pharmacies and other retailers, buyin g groups ( including group purchasing organizations ), health care insurance carriers, pharmacy benefit management com panies, health maintenance organizations, Governmen t Authorities, or other institutions or health care o rganizations in connection with the sale of such Pr oduct ; or ( ii ) to patients and other Third Parties arising in connect ion with any program applicable to such Product, un der which Licensee or its Affiliates or Sublicensees provide to low income, uninsured or other patients the oppo rtunity to obtain pharmaceutical products at no cost or reduce d cost, in each case provided that such rebates, re imbursements, fees or similar payments, to the extent applicable to the Product and one or more other products of Li censee, its Affiliates or Sublicensees, are not allocated dispr oportionately to such Products compared to such oth er products of Licensee, its Affiliates or Sublicensees ; and ( f ) any other charges, costs, expenses or accruals that are customarily deducted in the determination of in accordance with the applicable selling party ’s Accounting Standards