definiens: means, with respect to any Licensed Product, the gross amounts invoiced by Jazz and its Affiliates a ndSublicensees for sales of such Licensed Product in the Field to unaffiliated Third Parties, less the f ollowing deductionsprovided to unaffiliated entities and actually allo we d and taken:(a ) cash, trade or quantity discounts, coupons, charge -back payments, including administrative fees in co nnectiontherewith, and rebates actually granted to trade cu stomers, retail pharmacy chains, wholesalers, manag ed health careorganizations, pharmaceutical benefit managers, ins urers, group purchasing organizations and national, state, or localgovernment;(b ) credits, rebates or allowances actually allowed up on prompt payment or on account of claims, damaged goods, rejections or returns of Licensed Products, includi ng in connection with recalls, and the actual amoun t of any write - offs forbad debt ( provided that any amount subsequently rec overed will be treated as Net Sales);(c ) reasonable specialty distribution and dispensing f ees in connection with Licensed Products, as calcul atedconsistent with Jazz ’s then - current calculation met hodology for such fees, if any;(d ) freight, postage, shipping, transportation and ins urance charges, in each case actually allowed or pa i d fordelivery of Licensed Products ; and(e ) taxes ( other than income taxes ), duties, tariffs, mandated contributions or other governmental charge s levied onthe sale of Licensed Products, including VAT, excis e taxes and sales taxes