definiens: shall mean the gross amount of sales of P roducts invoiced by CENTREXION, its Affiliates and Sublicensees to unaffiliated Third Parties, less : ( a ) sales returns and allowances actually paid, granted or accrued, including trade, quantity and cash discounts and any other adjustments, including those granted on account of price adjustments or billing errors ; ( b ) rejected goods, damaged or defectiv e goods, recalls, returns ; ( c ) rebates, chargeback rebates, compulsory rebates, reimbursements or similar payments granted or given to wholesalers or other distributors, buying groups, health care insurance carriers or other institutions ; ( d ) adjustments arising from consumer discount programs or other similar programs ; ( e ) non - collectable receivables related to Product ; ( f ) customs or excise duties, sales tax, consumption tax, value added tax, and other taxes ( except income taxes ) ; or ( g ) charges for packing, freight, shipping and insurance ( to the extent that CENTREXION, its Affiliates and Sublicensees bear the cost fo r Products )