definiens: means the gross amount invoiced for sales of a Li censed Product by Kite, its Affiliates or Sublicensees to Third Parties, less : ( a ) Normal and customary trade, cash and quantity d iscounts actually given, credits, price adjustments or allowances for damaged Licensed Prod ucts, returns or rejections of Licensed Products ; ( b ) Adjustments, allowances, credits, fees, reimbur sements, chargeback payments and rebates ( or the equivalent thereof ) for Licensed Products g ranted to group purchasing organizations or other b uying groups, managed health care organizations, pharmacy benefit management companies, health maintenance organizat ions and any other providers of health insurance coverag e, health care institutions ( including hospitals ) o r other health care organizations, Third Party health care adminis trators or patient assistance or other similar prog rams, or to federal, state / provincial, local and other governme nts, including their agencies, or to wholesalers, d istributors or other trade customers ; ( c ) Compulsory payments and cash rebates related to the sales of such Licensed Product paid to a governmental authority ( or agent thereof ) purs uant to governmental regulations by reason of any n ational or local health insurance program or similar program, including required chargebacks and retroactive pric e reductions, to the extent allowed and taken ; includ ing government levied fees as a result of healthcar e reform policies, to the extent such fees are specifically allocated to sales of such Licensed Product as a pe rcentage of Kite ’s, its Affiliate ’s or a Sublicensee ’s entire p harmaceutical product sales ; ( d ) Amounts invoiced for sales of Licensed Product that are written off as uncollectible after reasonable collection efforts, in accordance with s tandard practices of Kite ; provided that any such a mounts subsequently collected will be included in Net Sale s for the period in which such amounts were collect ed ; ( e ) Reasonable and customary freight, shipping insu rance and other transportation expenses, each directly related to the sale of the Licensed P roducts ( if actually borne by Kite, its Affiliates or Sublicensees without reimbursement from any Third Party ) ; and ( f ) Sales or excise taxes, tariffs and duties, incl uding, without limitation, VAT and U.S. sales tax, and all other taxes and government charges rel ated to the sale of Licensed Product, in each case to the extent that each such item is actually borne by Kite, its Affiliates or Sublicensees without reimbursement fr om any Third Party ( but excluding taxes properly assessed or ass essable against the income derived by Kite, its Aff iliates or Sublicensees from such sale )