definiens: means, with respect to an y Licensed Product, the gross invoiced sales of such Licensed Product by a Party, its Affiliates and Sublicensees to Third Parties, less the following d eductions to the extent included in the gross invoiced sales price for such Licensed Product or otherwise directly paid or incurred by such Party o r its Affiliates or Sublicensees with respect to the sale of such Licen sed Product : ( a ) bad debts actually written off wh ich are attributable to sales of the Licensed Product ; ( b ) trade, quantity and cash discount s, and any other adjustments, including, without limitation, those granted on acc ount of price adjustments, billing errors, rejected goods, damaged goods, retu rns, rebates, chargeback rebates, fees, reimbursements or similar payments g ranted or given to wholesalers or other distributors, buying groups, h ealth care insurance carriers or other institutions ; ( c ) freight and insurance charges to the extent that they are included in the price or otherwise paid by the purc haser ; ( d ) customs or excise taxes, includin g, without limitation, import duties, sales tax and other taxes ( except income ta xes ) or duties relating to sales ; ( e ) any payment ( other than a payment imposed as a result of violation of applicable Law ) in respect of sales to any governmental authority in respect of any government - subsidized program, in cluding, without limitation, Medicare and Medicaid rebates ; ( f ) [ * * ] ; [ * * ] distribution, packing, h andling and transportation charges for Licensed Product to the extent that the y are included in the price or otherwise paid by the customer ; ( g ) [ * * ] ; and ( h ) [ * * ]