definiens: means the gross sales amounts or, if such consideration is in a form other than cash or cash equivalents, the Fair Market Value, received by Targeted or its Covered Affiliates or their sublicensees from the Sale of any Penn LicensedProduct(s ), less qualifying costs directly attributable to such Sale borne by Targeted, its Covered Affiliate or theirsublicensees . Such qualifying costs shall be limited to the following:1.16.1 Discounts, in amounts customary in the trade, for quantity purchases, prompt payments and for wholesalersand distributors;1.16.2 Credits or refunds, not exceeding the original invoice amount, for claims or returns;1.16.3 Prepaid outbound packing, transportation expenses and transportation insurance premiums;1.16.4 Sales and use taxes and other fees imposed by a governmental agency ; and1.16.5 Retroactive price reductions or rebates as required by law, all in accordance with U.S. generally acceptedaccounting principles consistently applied