definiens: means the gross invoiced sales price for all Licensed Products sold by Tarsa, its Affiliates or Sublicensees tounrelated Third Parties throughout the Territory, less the following customary and reasonable amounts incurred or paid byTarsa or its Affiliates or Sublicensees with respect to sales of Licensed Products to the extent specifically related to suchLicensed Products and taken by the selling person or otherwise paid for or accrued by the selling person : ( a ) trade, cash andquantity discounts or rebates actually allowed or taken ; ( b ) credits or allowances actually given or made for rejection orreturn of previously sold Licensed Products or for rebates or retroactive price reductions ( including Medicare, Medicaid andsimilar types of rebates and chargebacks ) ; ( c ) any charges for insurance, freight, and other transportation costs directly relatedto the delivery of Licensed Products to the extent itemized separately, included in the gross invoiced sales price and paid bythe purchaser of Licensed Products ; ( d ) credits or allowances given or made for indigent patient programs used by Tarsa forLicensed Products ; and ( e ) any sales and excise taxes and other taxes levied on or measured by the billing amount, other thanfranchise or income tax of any kind whatsoever . Such amounts shall be determined from the books and records of Tarsa, whichshall be maintained in accordance with United States generally accepted accounting principles