definiens: shall mean the gross amount invoiced by ORTHO, its Affiliates and its sublicensees and distributors for sales of Licensed Product to a Third Party less estimates which will be adjusted to actual on a quarterly basis of : ( i ) discounts, including cash discounts, managed care or similar organizations, discounts to rebates paid, credi ted, accrued or actually taken, including · government rebates such as Medicaid chargebacks, and retroactive price 7 reductions or allowances actually allowed or granted from the billed amount, and commercially reasonable and customary fees paid to distributors ( excluding any payments in respect of marketing and other expenses of the distributor ) but all solely to the extent attributable to the sale of Licensed Product, ( ii ) credi ts or allowances actually granted upon claims, rejections or returns of such sales of Licensed Product, including recalls, ( iii ) taxes ( other than taxes on income ), duties or other governmental charges levied on or measured by the billing amount when included in billing for Licensed Product, as adjusted for rebates, chargebacks, and refunds, ( iv ) all shipping and insurance charges paid for delivery of such Licensed Product, to the extent billed, and provisions for uncollectable accounts for Licensed Product determined in accordance with ORTHO 's normal accounting procedures consistently applied wi thin and across its pharmaceutical operating units