definiens: means, as to each Calendar Quarter, the gross inv oiced sales prices charged for all Licensed Products sold by or for a Party, inclu ding any sale of Licensed Product by a Party for us e in a compassionate use or named patient program ( the ), its Affiliates and Sublicensees to i ndependent Third Parties during such Calendar Quarter, after d eduction ( if not already deducted in the amount inv oiced ) of the following items paid by the Selling Party, its Affiliates and Sublicensees during such Calendar Qu arter with respect to sales of Licensed Products, provided and to the extent that such items are incurred or allo we d and do not exceed reasonable and customary amounts in the market in which such sales occurred : ( a ) trade, quantity and/or cash discounts, other di stribution fees, allowances or rebates [ * ], including [ * ] ; ( b ) credits or allowances [ * ] with respect to Licensed Products by reason of rej ection, defects, recalls, returns, rebates, retroactive pri ce reductions [ * ] ; ( c ) any tax, tariff, customs, duty or government ch arge ( including any sales, value added, excise or similar tax or government charge, but exc luding any income tax ) levied on the sale, transpor tation or delivery of a Licensed Product [ * ] ; ( d ) any charges for freight, postage, shipping or t ransportation, or for insurance, [ * ] ; and ( e ) such other deductions in accordance with GAAP