definiens: means, with respect to a Licensed Product, the gross amounts billed by BLSI, its Affiliates and sublicensees in respect of sales of such Licensed Product by BLSI, its Affiliates and sublicensees to Third Parties, in each case less the following deductions : ( a ) the total of ordinary and customary trade discounts earned and actually taken or granted ; ( b ) any statutory or contractual rebates paid to any governmental or any other public authority, agency or entity or to other health maintenance organizations ; ( c ) cash and quantity discounts actually allowed ; ( d ) allowances and adjustments actually credited or paid to customers for recalled, rejected, spoiled, damaged, outdated and/or returned Licensed Products ; -4 -US I DOCS 5997430v2 ( e ) charge backs and other amounts due from BLSI, its Affiliate or its sublicensee, as applicable, on sale to customers, or on sale by customer s to Third Parties ( including without limitati on end users ), or on dispensing of the Licensed Product ; ( f ) freight, insurance, transportation costs and handling charges identified by BLSI, its Affiliate or its sublicensee, as applicable, in its invoices to independent Third Parties ; ( g ) excise, sales and value added taxes included by BLSI, its Affiliate or its sublicensee, as applicable, in its invoices to independent Third Parties ; ( h ) customs duties, tariffs, and other compulsory payments made by BLSI, its Affiliate or its sublicensee, as applicable, to national provincial and local government authorities ; and ( i ) amounts written off as uncollectible in accordance with the accounting policies of BLSI, its Affiliate or its sublicense e, as applicable