definiens: means, consistent with, in the United States, generally accepted acc ounting principles and, in the rest of the Royalty Bearing Territory, [COMPANY] worldwide practices and procedures, and in each such case as consistently applied across the [COMPANY] pharmaceutical product line, the amount invoiced by [COMPANY], its Affiliates, and its distributors and sub -licensees to Customers for sales of licensed Product in the Royalty Bearing Territory, less accruals estimated, credits taken, and actual payments ( to the extent not previously accrued ) made for : ( a ) discounts, c redits, retroactive price reductions, rebates, refunds, charge backs, allowances and adjustments granted to non -sublicensee Third Parties, including Medicaid, and managed care and similar types of rebates, rejections, market withdrawals, recalls ( provided such recalls are in accordance with Section 6.22 of this Agreement ) and returns, and administrative fees charged by hospital buying groups and managed care organizations in the United States, each to the extent consistent with [COMPANY] 's usual course of dealing for its products other than the Products ; ( b ) trade, quantity and cash discounts and rebates actually allowed or given ( other than to a distributor that is an Affiliate of [COMPANY] ), each to the extent consistent with [COMPANY] 's usual cours e of dealing for its products other than the Product ; ( c ) sales, excise, turnover, value -added, and similar taxes assessed on the sale of the Product ( other than income taxes of [COMPANY], its Affiliates or sublicensees ), and import and cust oms duties ; ( d ) shipping and insurance charges, postage, and freight out ; and ( e ) government imposed rebates or discounts