definiens: shall mean, for any period, the total gross amounts invoiced or otherwise commercially and fiscally charged for LICENSED PRODUCT sold in each country of the TERRITORY to unrelated THIRD PARTIES by LICENSEE and/or its AFFILIA TES ( but excluding sales among LICENSEE and its AFFILIA TES for resale ) less : ( i ) all sales or excise taxes, duties and similar charges made or incurred by reference to the sale by LICENSEE and/or its AFFILIATES of, the LICENSED PRODUCT, ( ii ) any trade, quantity or cash discounts actually and reasonably allowed to customers, ( iii ) freight, postage and duties, and insurance on such LICENSED PRODUCT ( to the extent that the THIRD PARTY bears the 5 Final version relevant cost thereof without paying or reimbursing anything to LICENSEE and/or its AFFILIATES ), ( iv ) chargeback payments, rebates, fees, and other similar adjustments for the LICENSED PRODUCT, including those granted on price adjustments, billing errors, reimbursements or similar payments granted or given to THIRD PARTY wholesalers or other THIRD PARTY distributors, buying groups, health insurance carriers or other institutions, including those paid in connection with such sales to any governmental entity, and ( v ) allowances or credits, not exceeding the original billing or invoice amount, granted by LICENSEE and/or its AFFILIATES on account of claims, rejected or returned LICENSED PRODUCT