definiens: means in the case of a sale by [COMPANY] or any sublicensees of [COMPANY], the gross amount invoiced on sales or other dispositions ( excluding free samples ) of a Product to any person or entity other than the contracting parties, less the following properly documented items : ( a ) discounts, credits, rebates, allowances, bad debt s, adjustments, rejections, recalls for which the customer has been credited the original sales price and returns ; ( b ) trade, quantity, or cash discounts or rebates customary to the industry and actually allowed, given or accrued ( including, but not limite d to, cash, governmental and managed care rebates, and hospital or other buying group chargebacks ) ; ( c ) sales, excise, turnover, inventory, value -added, and similar taxes assessed on the sale of such Product ; ( d ) transportation, importation, insurance and other handling expense allowance ; and such calculation shall be consistent with generally accepted accounting principals ( ) in the United States or the country in which the sublicensee is domiciled