definiens: means the gross amount billed, as of the date ofinvoicing, by or on behalf of Collegium or an Affiliate of Collegium or otherSublicensee(s ) or assignee(s ) for sales of a Payment - Bearing Product to a ThirdParty less, to the extent actually allowed or taken for the Territory : ( a ) normal andcustomary discounts, including cash discounts, discounts to managed care or similarorganizations or government organizations, rebates paid, credited, accrued oractually taken, including government rebates such as Medicaid chargebacks orrebates, and retroactive price reductions or allowances actually allowed or grantedfrom the billed amount, and commercially reasonable and customary fees paid todistributors ( other than to a distributor that is an Affiliate of Collegium ) ; ( b ) credits orallowances actually granted upon claims, rejections or returns of such sales ofPayment - Bearing Product, including recalls, regardless of Collegium requesting suchrecalls ; ( c ) freight, postage, shipping and insurance charges paid for delivery of suchPayment - Bearing Product, to the extent billed separately on the invoice and paid bythe buyer ; ( d ) taxes, duties or other governmental charges levied on or measured bythe billing amount when included in billing, as adjusted for rebates, charge - backs andrefunds to the extent actually paid or allowed by the selling party ; and ( e ) actualuncollectible accounts receivables determined in accordance with GAAP, consistently applied