definiens: means the gross amounts invoiced and received by Na ia, its Affiliates, or Sublicensees for all sales or transfers of any Licensed Product to Third Parties during the applicable Royalty Term for such Licensed Product, less the following amounts to the extent actually incurred or paid by Naia, its Affi liates, or Sublicensees with respect to such sales or transfer s : ( a ) trade, cash and quantity discounts, charge backs or rebates actually allowed or taken, including discounts or rebates to governmental ; who lesalers and other distributors ; pharmacies and oth er retailers ; buying groups ; health care insurance carriers ; phar macy benefit management companies ; regulatory autho rities ; Third Parties associated with patient assistance pr ograms ; or managed care organizations ; ( b ) credits or allowances actually given or made for re jection of, or return of previously sold Licensed Products ; ( c ) any charges for insurance, freight, and other trans portation costs directly related to the delivery of Licensed Product to the extent included in the gross invoiced price ; ( d ) any tax, tariff, duty or governmental charge levied on the sales, transfer, transportation or delivery of the Licensed Product ( including any tax such as a value added or similar tax or government charge ) borne by the seller thereof, other than franchise o r income tax of any kind whatsoever ; ( e ) any import or export duties or their equivalent bor ne by the seller ; and ( f ) wholesaler, distributor, and inventory management f ees