definiens: means, with respect to sales of Licensed Products by Licensee or a Third Party Sublicensee within the United States, the gross sales to Third Parties ( ), less only the following documented expenses ( such deductible expenses referred to herein as ): ( i ) credits or allowances actually granted for damaged products, returns or rejections of product ; 202 14.15- 630328 v2 3 ( ii ) governmental and other rebates ( or equivalents thereof, including chargebacks ) granted to managed health care organizations, pharmacy benefit managers ( or equiva lents thereof ), federal, state /provincial, local and other governments, their agencies and purchasers and reimbursers ; ( iii ) normal and customary trade, cash and quantity discounts, allowances and credits actually all owed or paid ; ( iv ) charge backs ; ( v ) discounts, allowances, and credits actually allowed or paid for wholesaler fee for service agreements or inventory management agreements ; ( vi ) transportation costs, including insurance, for outbound freight related to delivery of the product to the extent included in the gross amount invoiced ; ( vii ) monies actually paid for product liability insurance specific to lferanserin ; and ( viii ) Cost of goods sold, which shall mean the direct, incremental costs incurred by Licensee in manufacturing or purcha sing Licensed Products, sales taxes, VAT taxes and other taxes directly linked to the sales of products to the extent included in the gross amount invoiced