definiens: means, in respect of a given Licensed Product, the total gross amounts invoiced by Juno, its Affiliates and Sublicensees ( each, a ) to Third Party customers during a net sales measurement period for sales of such Licensed Product, less the following deductions actually incurred, allowed, paid, accrued or specifically allocated in its financial statements and calculated in accordance with Accounting Standards as consistently applied, for : ( a ) discounts ( including trade, quantity and cash discounts ) actually allowed, cash and non -cash coupons, retroactive price reductions, and charge -back payments and rebates granted to any Third Party ( including to Governmental Authorities, purchasers, reimbursers, customers, distributors, wholesalers, and group purchasing and managed care organiza tion or entities ( and other similar entities and institutions ) ) ; ( b ) credits or allowances, if any, on account of price adjustments, recalls, claims, damaged goods, rejections or returns of items previously sold ( including Licensed Product returned in connection with recalls or withdrawals ) and amounts written off by reason of uncollectible debt ; provided, that if the debt is thereafter paid, the corresponding amount shall be added to the Net Sales of the period during which it is paid ; ( c ) rebates ( or their equivalent ), administrative fees, chargebacks and retroactive price adjustments and any other similar allowances granted by a Selling Party ( including Government Authorities, purchasers, reimbursers, customers, distributors, wholesalers, and group purchasing and managed care organizations and entities ( and other equivalent entities and institutions ) ) which effectively reduce the selling price or gross sales of such Licensed Product, as well as costs of distribution and wholesale ; 17 ( d ) insurance, customs charges, freight, postage, shipping, handling, and other transportation costs incurred by a Selling Party in shipping Licensed Product to a Third Party ; ( e ) import taxes, export taxes, exercise taxes ( including annual fees due under Section 9008 of the United States Patient Protection and Affordable Care Act of 2010 ( Pub . L. No.111 -48 ) and other comparable Laws ), sales tax, value -added taxes, consumption taxes, duties or other taxes levied on, absorbed, determined and/or i m posed with respect to such sales ( excluding income or net profit taxes or franchise taxes of any kind ) ; and ( f ) reasonable discounts due to factoring of receivables that are incurred consistent with its other products of like character in a given c ountry