definiens: means the dollar amount invoiced by MAP or its Af filiates or sublicensees for sales of the Product to Third Parties ( including wi thout limitation to retailers, distributors, wholes alers, physicians ’ offices, hospitals and pain clinics, an d expressly excluding Affiliates and sublicensees o f MAP ) less : ( a ) customary trade and quantity discounts actually allowed and taken ; ( b ) allowances actually given f or returned or rejected Product ; ( c ) the lesser of ( i ) [ * ] of the aggregate gross amount invoiced on account of sales of the Product by MAP or a sublicensee to a Third Party in a particular country during the relevant calendar quarter in respect of which royalties are being calculated or ( ii ) the actual amount of any write - offs for bad de bt relating to such sales of the Product in such country during th e relevant calendar quarter in respect of which roy alties are being calculated ; ( d ) freight and insurance, if inc luded in the price ; ( e ) government - mandated and oth er rebates ; and ( f ) value added tax, sales, use or turnover tax es, excise taxes and customs duties included in the invoiced price