definiens: means : ( a ) With respect to any Product which has only one com pound as the sole therapeutically - active ingredient, the gross sales ( i.e., gross invoice pr ices ) of such Product billed by [COMPANY] and its Affiliates or Sublicensees to Third Party customers, less : ( i ) ac tual credited allowances to such Third Party custom ers for spoiled, damaged, outdated and returned Product and for retroactive price reductions ; ( ii ) the actual amounts of trade and cash discounts, to the extent such trade and cash discounts are not deducted by [COMPANY] o r its Affiliates or Sublicensees at the time of invoice i n order to arrive at the gross invoice prices ; ( iii ) all invoiced transportation and handling charges, sales taxes, e xcise taxes, use taxes or import / export duties actu ally paid ; and ( iv ) all other invoiced allowances and adjustments actually credited to customer, including but not li mited to, rebates paid to Third Party payors, including but n ot limited to, federal and state payors, or pharmac y benefit managers and any other reductions in price actually repaid and mandated by any governmental entity or required for participation in reimbursement programs, whethe r during the specific royalty period or not