definiens: shall mean, for any period, the gross amount invoiced by Licensee or any of its respective Affiliates, or any of its Sublicensees, for the sale of Licensed Products in the Field in the Territory ( the ) to Third Parties ( other than Sublicensees ), less deductions for : ( a ) normal and customary trade, quantity and cash discounts and sales returns and allowances, including those granted on account of price adjustments, billing errors, rejected goods, damaged goods and returns, and chargebacks ; ( b ) freight, postage, shipping and insurance expenses to the extent that such items are included in the gross amount invoiced ; ( c ) customs and excise duties and other duties related to the sales, to the extent that such items are included in the gross amount invoiced ; and ( d ) rebates and similar payments made with respect to sales paid for by any governmental or regulatory authority such as, by way of illustration and not in limitation of the Parties ’ rights hereunder, federal or state Medicaid, Medicare or similar state program or equivalent foreign governmental program