definiens: means, in any case where a Licensed Product is sold or commercially disposed of for value by Licensee or any Sublicensee in an arm 's length transaction with a third party ( other than an Affiliate of, respectively, Licensee or Sublicensee ), the gross invoice price for such Licensed Product, less the following : ( i ) discounts, chargebacks, Medicare or other government rebates, and rebates to purchasers actually taken or allowed ; ( ii ) credits or allowances given or made for rejections or return of any previously sold Products actually taken or allowed ; ( iii ) to the extent included in such gross invoice price any tax or government charge imposed on the production, import, export, sale, delivery or use of such Products, including, 7/15/2016 https://www.sec.gov/Archives/edgar/data/1123959/000092701601501464/dex1010.txthttps://www.sec.gov/Archives/edgar/data/1123959/000092701601501464/dex1010.txt 7/41without limitation, any value added or similar tax or government charge, but not including any tax levied with respect to income ; and ( iv ) to the extent included in such gross invoice price any reasonable and documented packaging and distribution charges