definiens: means with respect to Drug Products which only contain the Drug Substance and no other therapeutically active ingredients, gross sales of REPLIDYNE or its sublicensees of the Drug Products to unaffiliated Third Parties in the applicable country, less : ( a ) bad debts related to the Drug Products ; and ( b ) sales returns and allowances, including, without limitation, trade, quantity and cash discounts ; and ( c ) any other adjustments, including, but not limited to, adjustments granted on account of price adjustments, billing errors, rejected goods, damaged or defecti ve goods, recalls, returns, rebates, chargeback rebates, reimbursements or similar payments granted or given to wholesalers or other distributors, buying groups, health care insurance carriers or other institutions, adjustments arising from consumer discount programs, freight, postage, transportation, and insurance, customs or excise duties, sales tax, consumption tax, and other taxes ( except income taxes ) or duties relating to sales, and any payment in respect of sales to any governmental authority in respect of any government - subsidized program