definiens: means, with respect to a Licensed Product, the aggregate gross invoiced sales pricesfrom sales of all units of such Licensed Product sold by a Party and its Related Parties to independent Third Parties(other than a Sublicensee ) after deducting, if not previously deducted, from the amount invoiced or received : ( a ) trade, quantity and cash discounts, credits or allowances actually given ; ( b ) returns, rejections or recalls ( due to spoilage, damage, expiration of useful life or otherwise ) ; ( c ) Third Party rebates, chargebacks, hospital buying group / group purchasing organizationadministration fees or managed care organization rebates actually given ; ( d ) rebates and similar payments made with respect to sales paid for by any governmental orregulatory authority such as Federal or state Medicaid, Medicare or similar state program ; ( e ) distribution fees and sales commissions paid to Third Parties ; ( f ) retroactive price reductions or billing corrections ; ( g ) value added, sales and use, excise and other similar taxes and surcharges, customarytransportation and insurance, custom duties, and other governmental charges ; and 19 ( h ) amounts previously included in Net Sales of such Licensed Product that are adjusted orwritten - off by such Party or its Related Parties as bad debt or otherwise uncollectible in accordance with thestandard practices of such Party or its Related Parties for writing off uncollectible amounts consistentlyapplied ; provided, however, if any such written - off amounts are subsequently collected, such collectedamounts shall be included in Net Sales in the period in which they are subsequently collected