definiens: means the gross amount invoiced by [COMPANY] or its Affiliates or sublicensees, on all sales of Product ( excluding any sales among [COMPANY] and its Affiliates ), less the following items ( whether or n ot separately stated on such invoice ): ( i ) any and all promotional allowances, rebates, go vernment mandated rebates ( i.e., Medicaid, etc . ), charge backs, quantity and cash discounts, and othe r usual and customary discounts to customers, ( ii ) amounts repaid or credited by reason of reject ions, returns or recalls of goods, ( iii ) retroactive price reductions and shelf stock adjustments, ( iv ) any sales, excise, turnover, inventory, value- added, and similar taxes and duties assessed on applicable sales, ( v ) allowances for doubtful accounts accrued in the ordinary course of business, with appropriate period - to - period adjustments to such allowances bas ed on amounts that are ultimately collected, and ( vi ) transportation charges ( including insurance co sts ) and handling charges