definiens: means, for any period, the gross amount invoiced by Licensee, its Sublicensees or any of its or their respective Affiliates for the s ale of a Licensed Product ( the ), less deductions for : ( a ) normal and customary trade, quantity and c ash discounts and sales returns and allowances, inc luding those granted on account of bad debt, price adjustm ents, billing errors, rejected goods, damaged goods and returns, and chargebacks ; ( b ) freight, postage, shi pping and insurance expenses to the extent that suc h items are included in the gross amount invoiced ; ( c ) sales ta xes and other governmental charges ( including value added tax, but solely to the extent not otherwise credita ble or reimbursed ) to the extent billed separately on the invoice and actually paid in connection with the sale but o nly to the extent actually included in gross sales ( but excluding what is commonly known as income taxes and taxes or charges required by U.S. Federal or state Medicaid, Medicare or similar state program or equivalent for eign governmental program ) ; and ( d ) rebates and sim ilar payments made with respect to sales paid for by any governmental or regulatory authority such as, by w ay of illustration and not in limitation of the Parties ’ rights hereunder, Federal or state Medicaid, Medica re, plans offered under the Affordable Care Act or similar st ate program or equivalent foreign governmental prog ram, provided however [ * ]