definiens: shall mean the gross invoiced p rice of Licensed Products sold to a Third Party ( other than a Sublicensee, unless such Sublicensee is the end user of such Licensed Products ), less the following : ( a ) credits, allowances, discounts, rebates and chargebacks provided to a Third Party ; ( b ) freight, postage, transportation and insurance costs incurred in delivering Licensed Products ( only to the extent such costs are included in such gross invoiced price ) ; ( c ) cash, quantity and trade discounts actually given to Third Parties ; ( d ) rebates and a dministrative fees actually paid to group purchasing organizations ; ( e ) sales, use, value -added, excise and other similar taxes to the extent included in such gross invoiced price ; and ( f ) custom duties, surcharges and other governmental charges incurred i n connection with the exportation or importation of Licensed Products to the extent such amounts are included in such gross invoiced price . All such amounts set forth above shall be determined in accordance with generally accepted accounting principles ( )