definiens: means the gross amounts invoiced by Lung Rx, its Affiliates and their respective sublicensees for sales of all Products to Third Parties that are not Affiliates or sublicensees of Lung Rx ( unless such Affiliate or sublicensee is the end user of such Products, in which case the amount billed therefor shall be deemed to be the amount that would be billed to a Third Party purchaser in an arm 's length transaction ) following First Commercial Sale of a Product in any country in the Territory, less the following items, to the extent actually allowed or incurred with respect to sales of, and allocable to, such Products : ( i ) trade, cash, or quantity discounts off of the .. invoiced price ( including cash, governmental ( e.g., Medicare / Medicaid and other insurance rebates and managed care rebates ), and hospitals or other buying group chargebacks ; ( iO credits, allowances discounts, rebates and other price reductions, chargebacks, and adjustments, granted upon returns, rejections, or recalls ; ( iii ) freight, insurance, exportation, importation and transportation charges ; ( iv ) taxes, duties or other governmental tariffs or charges ( other than income taxes ) ; and ( vi ) bad debts or uncollectible accounts