definiens: means, with respect to a Royalty Product in a country, the gross amount invoiced by Buyer andits Related Parties on sales or other dispositions in such country of such Royalty Product during the applicableRoyalty Term to Third Parties that are not Licensees, less reasonable and customary deductions for the following, alldetermined in accordance with GAAP, consistently applied : ( a ) to the extent allowed and taken, sales returns andallowances, granted or accrued, including trade, quantity and cash discounts and any other adjustments, includingthose granted on account of price adjustments, billing errors, rejected goods, damaged or defective goods, recalls, returns, rebates, chargebacks, reimbursements or similar payments actually granted or given to wholesalers or otherdistributors, buying groups, health care insurance carriers or other institutions that are specifically identifiable asrelating to a Royalty Product ; ( b ) customs or excise duties, sales tax, consumption tax, value added tax, and othersimilar taxes ( except income taxes ) measured by the production, sale, or delivery of goods ; ( c ) duties relating to salesand any payments in respect of sales to the United States government, any State government or any foreigngovernment, or to any governmental authority, or with respect to any government subsidized program or managedcare organization ; and ( d ) transportation, importation, freight and other handling expenses not otherwise paid by thecustomer that are specifically identifiable as relating to a Royalty Product