definiens: means the gross sales amount of Licensed Products invoiced to Third Parties by Licensee and its Affiliates, less the following deductions ( to the extent included in such gross sales amount):(i ) quantity and/or cash discounts therefor ; 5FOIA CONFIDENTIAL TREATMENT REQUESTEDConfidential Materials omitted and filed separate with the Securities and Exchange CommissionTriple asterisks denote omissions ( ii ) customs, duties, sales and similar taxes;(iii ) amounts allowed or credited by reason of rejections, return of goods ( including as a result of recalls, marketwithdrawals and other corrective actions ), and retroactive price reductions or allowances specifically identifiable as relating to aLicensed Product including allowances and credits related to inventory management or similar agreements with wholesalers;(iv ) ( d ) amounts incurred resulting from government ( or any agency thereof ) mandated rebate programs in the Territory;(v ) Third Party rebates, patient discount programs, administrative fees and chargebacks or similar price concessionsrelated to the sale of a Licensed Product;(vi ) bad debt recognized by Licensee for accounting purposes as not collectible;(vii ) the expenses for insurance, freight, packing, shipping and transportation;(viii ) sample costs incurred during the pre - marketing activities;(ix ) commissions paid to agents or distributors to secure tender offers or other purchases by local authorities ; and(x ) as agreed by the Parties, such agreement not to be unreasonably withheld, any other specifically identifiable amountsincluded in a Licensed Product ’s gross sales amount that were or ultimately will be credited and that are similar to those listedabove