definiens: shall mean, with respect to any Licensed Product, the gross amount invoiced for such Product by ACORDA, its Affiliates and Sublicensees, to third parties, less deductions for : ( i ) trade, quantity and/or cash discounts, allowances and rebates ( including, without limitation, promotional allowances or discounts or similar allowances ) actually allowed or given ; ( ii ) freight, postage, shipping, insurance and transportation expenses and similar charges ( in each instance, if separately identified in such invoice ) ; ( iii ) credits or refunds actually allowed for rejections, defects or recalls of such Licensed Product, outdated or returned Licensed Product, or because of rebates or retroactive price reductions ; and ( iv ) sales, val ue - added and excise taxes, tariffs and duties, and other taxes directly related to the sale, to the extent that such items are included in the gross invoice price ( but not including taxes assessed against the income derived from such sale )