definiens: means, with respect to a Licensed Product, the gr oss amount invoiced by Tarsus ( including a Tarsus Affiliate ) or any sublicensee t hereof to unrelated Third Parties, excluding any su blicensee, for such Licensed Product in the Field in the Terri tory during the Royalty Term in the country of sale, less the following items applied consistent with U.S. Genera lly Accepted Accounting Principles : ( a ) Trade, quantity and cash discounts allowed ; ( b ) Discounts, refunds, rebates, chargebacks, retro active price adjustments, and any other allowances which effectively reduce the net selling price ; ( c ) Licensed Product returns and allowances ; ( d ) That portion of the sales value associated with drug delivery systems, where applicable ; ( e ) Any tax imposed on the production, sale, delive ry or use of the Licensed Product, including, without limitation, sales, use, excise or value add ed taxes ; ( f ) Wholesaler inventory management fees ; ( g ) Allowance for distribution expenses ; and ( h ) Any other similar and customary deductions whic h are in accordance with GAAP