definiens: , shall mean the amount of gross sales of Licensed Product invoiced by ROCHE, its Affiliates, ROCHE Entities and its Sublicensees to Third Parties less deductions ( which deductions shall in all cases be as consistently applied by ROCHE to its products ) for : ( a ) Governmental price reductions and changes to reserves for governmental price reductions, such as rebates to managed care organizations or social and welfare systems, charge backs or reserves for chargebacks, cash sales incentives ( but only to the extent it is a sales related deduction which is accounted for within ROCHE on a product - by­product basis ), government mandated rebates and similar types of rebates ( e.g., Phannaceutical Price Regulation Scheme, Medicaid, clawback schemes and any other similar such scheme ) ; ( b ) Contract pricing chargebacks and changes to reserves of contract pricing chargebacks, such as periodic charges of wholesalers and cbargebacks for price capping programs ; ( c ) Customer rebates and changes to reserves of customer rebates, such as volume ( quantity ) discounts or price discounts ; ( d ) Returns and return reserves, including allowances actually given for spoiled, damaged, out - dated, rejected, returned Licensed Product sold, withdrawals and recalls ; ( e ) Cash discounts ; and ( 0 Taxes, such as value added or sales taxes, goverrunent mandated exceptional taxes and other taxes directly linked to the gross sales amount ( but excluding income or capital gains taxes )