definiens: means, with respect to the Produc t, the gross amounts invoiced by LICENSEE and its Affiliates and sublice nsees on the sale or other distribution of the Product ( excluding any sa les among any of LICENSEE and its Affiliates, or sublicensees ), less the following deductions ( made without duplication and in accorda nce with GAAP ) from such gross amounts in each case as incurred in the ordin ary course of business in connection with the sale of the Product : ( a ) ret urns, credits, refunds, cash discounts, volume discounts, rebates, adjustme nts, chargebacks, promotional allowances and other allowances actuall y granted or allowed ; ( b ) retroactive price reductions and shelf stock ad justments ; ( c ) sales, use, excise and other taxes, tariffs, duties, custo ms and other governmental charges and surcharges imposed upon th e import, distribution or sale of such Product, in each case to the extent separately identified on the invoice ; ( d ) shipping costs ( including packa ging and insurance ) to the extent separately identified on the invoices an d ( e ) and ( e ) all third party costs associated with warehousing and distrib ution of the Product to the extent not included in ( a - d ) above . The above d eductions from the gross amount invoiced shall be accrued in accordance with GAAP [ * * * ] . Sales or distribution of Samples shall not be included in Ne t Sales