definiens: means the gross amount invoiced or otherwise charged by ACCESS, its Affiliates andany Sublicensees for sales or other dispositions of Licensed Products to Third Parties, minus the following amounts withrespect to such sales to the extent that the following amounts are actually incurred or accrued as a result of sales ofsuch Licensed Products : ( i ) credits or allowances separately and actually credited to Third Party customers for defective, damaged, outdated, rejected, recalled and returned Licensed Products ; ( ii ) reasonable and customary freight and insurance costs for outbound transportation ofLicensed Products that are separately billed to the customer or prepaid ; ( iii ) customs duties paid, and surcharges and other governmental charges imposed upon thesale of products Licensed Products to any Third Party ; and ( iv ) sales, use, value - added, excise and other similar taxes ( excluding net income taxes)imposed upon the sale of the Licensed Products to any Third Party