definiens: shall mean, for any period, the gross amount invoiced by Licensee and its Affiliates, or Sublicensees for the sale, rental, lease, use on a fee - per - patient basis or other disposal of the Licensed Product ( the ), less the following, with respect thereto : ( a ) sales and use taxes, and tariff duties, invoiced and actually paid to the applicable governmental entity, ( b ) transportation costs, including insurance and shipping, freight and handling charges, to the extent billed separately to customers ; ( c ) any trade discounts and allowances actually granted, including, but not limited to, discounts pursuant to patient discount programs, rebates and administrative fees paid to medical health care organizations in line with approved contract terms, rebates resulting from government­mandated rebate programs or chargeback programs, and rebates paid to wholesalers for inventory management programs or distribution management agreements ; ( d ) sales commissions paid to Distributors or selling agents ( excluding any commissions paid to inside sales representatives ) ; ( e ) any credits actually given for returned or defective Licensed Products, ( f ) any Third Party Royalty Payments ; and ( g ) any Recall Expenses incurred by Licensee in the Calendar Quarter for which the royalties payable are calculated