definiens: means the amount invoiced by VIA or its Sublicensee(s ) on sales of Licensed Products to unrelated Third Parties, less the following : ( a ) discounts, including cash discounts, customary trad e allowances or rebates actually taken, governmental rebates, chargebacks, commissions, and group purchasing management fees for formulary access ; ( b ) credits or allowances given or made for rejection, recall or return of previously sold Product actually taken ; ( c ) any tax or government charge, duty or assessment ( i ncluding any tax such as a value added or similar tax or government charge ) levied on the sal e, transportation or delivery of Licensed Product when included on the invoice or other writt en document between the parties as payable by the purchaser and collectable by VIA, its Affiliate or Sublicensee ; ( d ) freight, postage, transportation, insurance and dut ies on shipment of Licensed Product when included on the invoice or other written document b etween the parties as payable by the purchaser and collectable by VIA, its Affiliates or Sublicens ees ; and ( e ) credit losses, up to 1 % of the total amount invoiced