definiens: means the gross amounts billed or invoiced by Fulcrum, its Affiliates and Sublicensees ( each, a ) to any Third Party that is not a Sublicense e with respect to sales of Licensed Products in the Territory, less the following : ( a ) discounts, credits, refunds, wholesaler allowances, inventory management fees and rebates actually allowed by Fulcrum, its Affiliates o r Sublicensees with respect to Licensed Products ; ( b ) sales, import, export, customs, and value added taxes, and duties directly imposed on the Licensed Products and actually paid by Fulcrum, its Affiliates or Sublicensees, excluding taxes on the net income of Fulcrum, its Affiliates and Sublicensees ; ( c ) outbound freight, postage, duties, transportation, handling and insurance costs actually paid by Fulcrum, its Affiliates or Sublicensees with respect to Licensed Products ; ( d ) billed or invoiced amounts written off as uncollectible by Fulcrum, its Affiliates or Sublicensees with respect to Licensed Products, provided that if any such written of f amount is thereafter collected, such amount shall be included in Net Sales in the Calendar Quarter in which it is collected ; ( e ) annual fees due under Section 9008 of the United States Patient Protection and Affordable Care Act of 2010 ( Pub . L. No