definiens: means, with respect to a particular time period, the gross amount invoiced by [COMPANY], itsAffiliates and its sublicensees for sales of Licensed Products ( such products being in final form intended for use bythe end user ) in arms length transactions with Third Parties during such time period, less the following charges orexpenses, to the extent each is actually incurred and included in the invoiced gross sales price : ( a ) trade, cash andquantity discounts ; ( b ) credits or allowances given or made for rejection or return of previously sold Licensed Productsor for retroactive price reductions ( including rebates similar to Medicare and/or Medicaid ) ; ( c ) sales tax, VAT taxes, and other taxes, duties or other governmental charges levied on or measured by the billing amount, as adjusted forrebates or refunds, that are borne by the seller thereof and that are not refundable and to the extent noncreditable;(d ) charges for 6