definiens: means, for any period, the gross amount invoiced by Licensee and its Affiliates for the sale of Licensed Products to third parties, less de duction for : ( a ) Normal and customary trade, quantity and cash disco unts and sales returns and allowances including ( i ) those granted on account of price adjustments, billing errors, rejec ted goods, damaged goods, returns and rebates, ( ii ) administra tive and other fees and reimbursements and similar payments directly related to the sale o r delivery of Licensed Products paid to wholesalers a nd other distributors, buying groups, pharmacy bene fit management organizations, health care insurance carriers and o ther institutions, ( iii ) allowances, rebates, and fees directly related to the sale of delivery o f License Products paid to distributors an d ( iv ) chargebacks ; ( b ) Freight, postage, shipping and insurance costs to t he 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 in cluded in the gross amount invoiced ; 2 ( d ) rebates and similar payments made with respect to s ales paid for or reimbursed by any governmental or regulatory authority such as, by wa y of illustration, federal or state Medicaid, Medicare or similar state program or equivalent foreign governm ental program ; ( e ) sales and other taxes and duties directly related t o the sale or delivery of Licensed Products ( but not including taxes assed against the income d erived from such sale ) to the extent that such items are included in the gross amount invoice d ; ( f ) distribution costs and expenses to the extent that such items are included in the gross amount invoiced ; ( g ) any such invoiced amounts that are not collected by the parties or their Af filiates ; provided that with respect to the deductions specif ied in subsections ( as ) through ( g ) above, an amount shall be deducted only once regardless how m any categories may apply to it