definiens: means the gross amounts invoiced by Suneva or any Sublicensee for sales of Products to Third Parties ( ), less the following ded uctions determined in accordance with GAAP, as consistently applied by Suneva ( and not recovered o r reimbursed to Suneva or any of its Sublicensees ) relating to such Product sales : ( a ) trade ( including to physician practices ), cash and quantity discounts, allowances and credits ; ( b ) credits, price adjustments and/or allowances fo r damaged products, product returns and/or rejections of products ; ( c ) chargeback payments, fees, rebates ( or the equ ivalent thereof ), price protection and shelf stock adjustments ; reprocurement charges and other similar charges ; inventory management fee s paid or granted to physician practices, group purchasing or ganizations, managed health care organizations, wholesalers, pharmaceutical benefits managers or other similar organizations or to federal, state / provincial, local and other governme nts, including their agencies ( including, but not limited to, any payments required by law to be made under Medicaid, Medicare or other government medical assistance programs ), or to trad e customers ; -4- Confidential ( d ) reasonable outbound transportation prepaid or a llowed and reasonable transportation insurance ; and ( e ) sales, value - added, and excise taxes, tariffs a nd duties, and other taxes and other governmental charges related to sale, importation or exportation ( but not including taxes assessed against the income derived from such sale )