definiens: means the gross amounts received by [COMPANY], its Affiliates and its permitted Sublicensees for their sales of Drug Product for us e with a Device to third parties less the following deductions : ( a ) trade, wholesale, quantity, cash or other disco unts, refunds, returns, rebates, credits and allowa nces to the extent actually taken ; ( b ) import, export, excise, sales or use taxes, value added taxes, and other ta xes, tariffs and duties imposed on such sales and actually paid by T ransave, its Affiliates or permitted Sublicensees, as applicable ; ( c ) out - bound packaging, handling, tran sportation, freight and freight insurance to the ex tent actually paid ; ( d ) rebates, allowances or credits mandated b y any government ; ( e ) reimbursements, credits or ch argebacks actually granted, allowed or incurred in the ordina ry course of business ( including any credits, volum e rebates, charge - back and prime vendor rebates, reimbursement s or similar payments granted or given to wholesale rs and other distributors, buying groups, health care insu rance carriers, pharmacy benefit management compani es, health maintenance organizations or other instituti ons or health care organizations ) ; and ( f ) payments or rebates paid in connection with sales to any governmental a uthority in respect of any state or federal Medicar e, Medicaid or similar programs . All calculations shall be made in accordance with GAAP