definiens: shall be defined as the gross amount invoiced by CONFORMA, its Affiliates, and/or its Sublicensees upon sales of the Finished Product to unaffiliated Third Parties, less the following items pertaining to such Finished Product, consistent with U.S. GAAP : ( a ) trade quantity and cash discounts actually allowed ; ( b ) commissions, discount, refunds, rebates, charge backs, retroactive price adjustment, and any other allowance paid to Third Parties that effectively reduce net selling price ; ( c ) actual Finished Product returns and allowances ; ( d ) freight, shipping, packing, and insurance charges ; ( e ) use, sales or other taxes, duties or tariffs applicable to the import, export or sale of Finished Products ( excluding taxes based on the selling party 's income ) ; and page 3 License Agreement Amrubicin Hydrochloride ( SM-5887 ) [COMPANY] Pharmaceuticals Co., Ltd. -Conforma Therapeutics Corporation ( f ) any other similar or customary deductions, as consistent with U.S. GAAP