definiens: means the gross amount invoiced by or on behalf of LICENSEE or SUBLICENSEE on account of the sale, use, transfer or other disposition of a LICENSED PRODUCT, less reasonable, customary and documented deductions for any of the following : 692389 ( a ) rebates, allowances, or discounts ( including, without limitation, contractual discounts and allowances for Medicaid, Medicare, Medi - Cal and the like ), to the extent actually granted ; ( b ) allowances or credits actually granted to customers on account of recall, rejection, charge - backs or return of LICENSED PRODUCTS ; ( c ) tariffs, duties, excise, sales, value - added and similar governmental charges actually paid ( except income taxes ) ; ( d ) to the extent actually paid by seller, custom duties and charges for shipping and insuring the shipment of LICENSED PRODUCT ; ( e ) trade and quantity discounts and early payment cash discounts ; ( f ) retroactive price reductions that are actually allowed or granted ; Where LICENSEE receives any consideration other than cash lar such transactions, an amount equal to the fair market value of such consideration, to be agreed upon in good faith by the parties hereto, shall be included in NET SALES