definiens: shall mean the amounts invoiced for all Licensed Products sold by Licensee and Affiliatesand Sublicensees to Third Parties throughout the Territory during each calendar quarter, less the following deductions, exclusions and other amounts incurred or paid by Licensee or its Affiliates or Sublicensees with respect to sales ofLicensed Products regardless of the calendar quarter in which such sales were made, provided that should sales notbe sufficient to cover deductions such deductions may be carried to following calendar quarters:(a ) trade, cash and quantity discounts or rebates actually allowed or taken including, without limitation, discounts or rebates to governmental or managed care organizations;(b ) credits or allowances actually given or made for rejection or return of previously sold LicensedProducts ( including Medicare and similar types of rebates ) and amounts attributable to uncollectible and badaccounts;(c ) any charges for insurance, freight, and other transportation costs directly related to the delivery ofLicensed Product to the extent included in the gross invoiced sales price;(d ) any tax, tariff, duty or governmental charge levied on the sales, transfer, transportation or deliveryof a Licensed Product ( including any tax such as a value added or similar tax or government charge ) borne by theseller thereof, other than franchise or income tax ; and(e ) any import or export duties or their equivalent borne by the seller