definiens: shall mean on a country -by - country and License Product -by - Licensed Product basis, with respect to any period for ea ch country, the gross amounts invoiced by LICENSEE or its Sublicensees, ( each, a ) to unrelated third parties for sales of a Licensed Product in the Field in such country, less the following deductions to the extent included in the gross inv oiced sales price for such Licensed Product or otherwise directed paid, incurred, allowed, accrued or specifically allocated, and documented by the Selling Parties with respect to the sale of such Licensed Product in such country : ( i ) discounts, including customary trade, quantity or cash discounts, credits adjustments or allowances, including those granted on account of price adjustments, billing errors, rejected goods, or damaged goods ; ( ii ) rebates and chargebacks allowed, given or accrued ( including c ash, governmental and managed care rebates, hospital or other buying group chargebacks, cash and non -cash coupons, retroactive price reductions, and governmental taxes in the nature of a rebated based on usage levels or sales of such Licensed Product ) ; ( iii ) sales, excise, turnover, inventory, value -added, import, export, excise ( including annual fees due under Section 9008 of the United States Patient Protection and Affordable Care Action of 2010 ( Pub . L