definiens: means with respect to a Licensed Product, the gross amount invoiced for sales or other transfers of s uch Licensed Product by Licensee, its Affiliates and all Sublicensees to Third Parties, after deduction of the following and in each case in accordance with GAAP : ( a ) normal and customary trade, quantity or cash discounts actually allowed or paid ; ( b ) refunds, rebates, chargebacks, retroactive price adjustments and service allowances actually allowed or paid ; ( c ) actual rebates and similar payments made to managed care entities and any Governmental Entity such as, by way of illustrat ion and not in limitation of the Parties ’ rights hereunder, federal or state Medicaid, Medicare or similar state programs in the United States or equivalent governmental programs in any other country ; ( d ) amounts actually repaid or credited by reas on of rejection, returns or recalls of goods ; ( e ) actual write -offs and reserves ( without duplication ) for doubtful accounts ; ( f ) excise taxes, sales taxes, consumption taxes and other similar taxes, customs duties, customs levies and expor t and import fees borne on the sale, transfer, use or distribution of such products to Third Parties ; and ( g ) charges for transportation costs included in the invoiced amount, including shipping, freight, special packaging and related charges, tran sit insurance charges, distribution expenses, and other costs directly related to the distribution of any such products actually borne by the Licensee, its Affiliates and Sublicensees