definiens: means the gross amounts billed or invoiced by Kolltan, its Affiliates or its sublicensees to ThirdParties that are not sublicensees for the sale or other transfer for consideration of Licensed Products, less thefollowing deductions, determined in each case in accordance with the generally accepted accounting principles(GAAP ) as practiced in the United States, and only to the extent attributable to Licensed Products : ( a ) trade, quantity and cash discounts allowed and taken ; ( b ) refunds, chargebacks and any other allowances given and taken which effectively reduce the grossamounts billed or invoiced ; ( c ) normal and customary product returns, credits or allowances actually taken ; ( d ) rebates, reimbursements, fees, taxes or similar payments to ( i ) wholesalers and other distributors, pharmacies and other retailers, buying groups ( including group purchasing organizations ), health careinsurance carriers, pharmacy benefit management companies, health maintenance organizations, governmental entities, or other institutions or health care organizations to the extent actually paid orcredited ; or ( ii ) patients and other Third Parties arising in connection with any program that provides lowincome, uninsured or other patients the opportunity to obtain discounted Licensed Products ; ( e ) discounts mandated by, or granted to meet the requirements of, applicable state, provincial or federallaw, including required chargebacks and retroactive price reductions ; ( f ) transportation, freight, postage charges and other charges such as insurance, relating thereto, in eachcase included as a specific line item on a bill or an invoice to such Third Parties ; and ( g ) taxes, excises or other governmental charges upon or measured by the production, sale, transportation, delivery or use of goods, in each case included as a specific line item on a bill or an invoice to such ThirdParties