definiens: shall mean the gross amount invoiced for all sales of Licensed Products by LICENSEE, its Affiliates or its Sublicensees less : 1.7.1 trade, quantity and cash discounts, allowed, incurred or actually taken ; 1.7.2 sales taxes directly related to the sale to the extent included in the gross invoice price ; 1 .7.3 the portion of freight, postage and shipping insurance expenses paid by LICENSEE ; 1.7.4 value added tax, sales or turnover tax, or excise taxes or duties which are included in said invoiced amount ; 1.7.5 rebates accrued, incurred or paid to Federal Medicaid or State Medicare and amounts exactly repaid or credited by reason of rejections or the return of Licensed Products ( due to recalls, dating or other reasons ) and retroactive deductions ; and - 3 -1.7.6 cost of export licenses and any taxes, fees or other charges associated with the exportation or importation of Licensed Products