definiens: shall mean the total gross amount invoiced for sales or other dispositions ofLicensed Products by or on behalf of Ocera and/or its Sublicensee(s ) to Third Party customers, afterdeducting, in accordance with GAAP, any ( a ) credits, allowances, samples, discounts and rebates to, andchargebacks from the account of, such Third Party customers ; ( b ) freight, postage, shipping and insurancecosts ; ( c ) trade discounts, cash discounts, quantity discounts and rebates, including charge back payments, and rebates granted to managed care organizations, including, but not limited to, wholesalers and chain andpharmacy buying groups ; ( d ) retroactive price reductions ; ( e ) amounts payable resulting from governmental, regulatory or agency mandated rebate programs, ( f ) amounts repaid or credited for uncollectible amounts onpreviously sold products ; ( g ) sales, value - added and other direct taxes incurred directly in connection withpreviously sold products ; ( g ) sales, value - added and other direct taxes incurred directly in connection withthe sale of Licensed Products ; and ( h ) customs duties, custom broker charges and other surcharges andgovernmental charges incurred in connection with the exportation or importation of Licensed Products, tothe extent the same are actually charged and separately itemised on the relevant invoice