definiens: means, with respect to each country in the Territory and with respect to a Licensed Product, the gross amount invoiced by El anco ( including an [COMPANY] Affiliate ) or 6 any Sublicensee thereof to unrelated Third Parties, excluding any sublicensee, for the Licensed Produc t in the Territory, less : ( a ) Trade, quantity and cash discounts allo we d ; ( b ) Discounts, refunds, rebates, chargeback s, retroactive price adjustments, and any other all owances which effectively reduce the net selling price ; ( c ) Licensed Product returns and allowance s ; ( d ) Any Tax imposed on the production, sale, delivery or use of the Licensed Product, includin g, without limitation, sales, use, excise or value add ed taxes ; ( e ) Wholesaler inventory management fees ; ( f ) Allowances for Distribution Expenses ; and ( g ) Any other similar and customary deduct ions which are in accordance with GAAP