definiens: shall mean, with respect to sales of Licensed Products by CVT or its Affiliates or Sublicensees, or sales of PTC Products by PTC or its Affiliates or Sublicensees, the gross amount invoiced by a Party or any Affiliate or Sublicensee of a Party ; for the sale of the Licensed Product or PTC Product to a non - Subl icensee Third Party purchaser, less the following deductions from such amounts which are incurred, allowed, accrued or specifically allocated with respect to the Licensed Products or PTC Products : ( a ) Credits or allowances for rejection of, return of, and for uncollectible amounts on, previously sold Licensed Products or PTC Products, and to end users participating in trial support, capitation, market share or other product compliance incentive programs and/or indigent patient or patient support programs ; ( b ) A ~mp sunD deduction of ~ne]percent @/o ) for those sales - related deductions which are not accounted for on a Licensed Product - by­Licensed Product basis or PTC Product - by - PTC Product basis ( e.g., outward freight, transportation insurance, packing materials for dispatch of goods, custom duties or any other transportation costs directly related to the delivery of the Licensed Product or PTC Product ) and are separately billed ; ( c ) Taxes, including Deductible Value Added Tax ( as defined below ), tariffs or import / export duties based on or levied on Net Sales, transportation, transfer or delivery of a Licensed Product or PTC Products borne by the seller thereof but excluding value - added taxes ( other than Deductible Value Added T < Lx ) or taxes assessed on income derived from Net Sales ; where shall mean value added tax only to the extent that such value added tax is actually incurred and is not reimbursable, refundable or creditable under the tax authority of any country ; and ( d ) Discounts, chargebacks or rebates, including but not limited to trade, cash, prompt payment, quantity and/or other customary discounts, discounts and/or rebates to governmental or managed care organizations, chargeback and other discounts to wholesaler s and other distributors of Licensed Products or PTC Products, retroactive price reductions ( including under Medicare, Medicaid and similar types of rebates ), and administrative fees paid to managed health care organizations with respect to Licensed Products or PTC Products ( including phannacy benefit managers, group purchasing organizations, health maintenance organizations and the like )