definiens: shall mean the gross amount in voiced for bona fide arms ’ length sales of Licensed Products in the Field in the Territory by or on behalf of Company and/or its Affiliates and / o r Sublicensees to Third Parties ( other than Sublicens ees ), less the following deductions determined in a ccordance with Company ’s Accounting Standards : ( a ) normal and customary trade, cash and/or quan tity discounts allowed and taken with respect to Licensed Product sales ; 18 ( b ) amounts repaid and/or credited by reason of defects, rejections, recalls, returns, rebates and allowances ; ( c ) chargebacks and other amounts paid on sale a nd / or dispensing of Licensed Products ; ( d ) Third Party cash rebates and chargebacks rel ated to sales of the Licensed Product, to the extent allowed ; ( e ) retroactive price reductions that are actual ly allowed and/or granted ; ( f ) compulsory payments, rebates and co - pay assi stance directly related to the sale of Licensed Products, accrued, paid and/or deducted pursuant to agreements ( including, but not limited to, managed care agreements ) and/or government regulati ons ; ( g ) freight, insurance and other transportation charges, to the extent included in the invoice price ; ( h ) tariffs, duties, excise, value - added, consum ption and/or other taxes ( other than taxes based on income ), to the extent included in t he invoice price ; and ( i ) any other specifically identifiable costs an d / or charges included in the gross invoiced sales price of such Licensed Product falli ng within categories substantially equivalent to th ose listed above