definiens: shall mean the sum of all amounts actually invoiced by AMT ( or Sublicensees as appropriate ) frompersons or entities for sales of Licensed Products, less the following deductions and offsets, to the extent such sumsare actually incurred, paid or credited by AMT ( or Sublicensees as appropriate ) and not otherwise reimbursed : ( a ) normal and customary trade, cash and quantity discounts actually given, credits, price adjustments orallowances for damaged products, returns or rejections of products ; ( b ) chargeback payments and rebates ( or the equivalent thereof ) for product granted on a customary trade basisto group purchasing organisations, managed health care organisations or to federal, state / provincial, localand other governments, including their agencies, or to trade customers ; ( c ) reasonable and customary freight, shipping insurance and other transportation expenses directly related tothe sale of product ( if actually borne by AMT or Sublicensees without reimbursement from any third party ) ; 4 ( d ) required distribution commissions / fees payable to any third party providing distribution services to AMT orSublicensees ; ( e ) sales, value - added, excise taxes, tariffs and duties, and other taxes and government charges directly relatedto the sale, to the extent that such items are included in the gross invoice price of product and are actuallyborne by AMT or its Sublicensees without reimbursement from any third party ( but not including taxesassessed against the income derived from such sale ) ; and ( f ) actual uncollectible amounts for product where collectibility is determined in accordance with IFRSconsistently applied to all AMT products