definiens: means gross a mounts invoiced for the sale of the Licensed Product(s ) in finished package form sold by [COMPANY] or its sublicensees, less ( a ) any and all normal and customary trade and quantity discounts, customary allowances actually granted to purchasers of the Licen sed Product(s ) for returns and recalled Licensed Product ( whether in the form of either a credit or free replacements actually given in place of returned or recalled Licensed Product(s ), allowances to end users ( whether in the form of either a credit or fr ee product ) participating in [COMPANY] Sponsored Trial Support, capitation, market share or stop loss agreements, or other compliance incentive programs, Medicaid rebates given pursuant to agreement with U.S. Department of Health and Human Services and any other rebates given pursuant to government based rebate programs ( including without limitation state and local rebate programs ) whether currently in effect or which become effective during the term of this Agreement, administrative fees to managed health c are organizations ( including but not limited to Group Purchasing Organizations, HMO 's etc . ), chargeback and reporting rebates paid to wholesalers and other distributors ; ( b ) freight expenses for shipping finished product to such purchasers ; and ( c ) excis e and value added taxes applicable to sales of the Licensed Products ) in finished package form which [COMPANY] has to pay or absorb on such sales