definiens: means, with respect to a particular Product, the gross amount invoiced by the Commercializing Party ( including any Affiliate of the Commercializing Party ) or any sublicensee th ereof ( including any Affiliate of any sublicensee ) to unr elated Third Parties, excluding any sublicensee, fo r such Product in the Territory, less ( without duplication or double - counting ): 1.83.1 Trade, quantity and cash discounts allowed for such Product ; 9 1.83.2 Discounts, refunds, rebates, chargebacks, retroacti ve price adjustments, and any other allowances which effectively reduce the net selling price of such Product ; 1.83.3 Returns and allowances of such Product ; 1.83.4 That portion of the sales value reasonably attribut able to drug delivery systems, as mutually agreed by the Parties ; 1.83.5 Any tax imposed on the production, sale, delivery o r use of such Product, including sales, use, excise or value added taxes, or the ann ual fee imposed on pharmaceutical manufacturers by the U.S