definiens: means, with respect to sales of Licensed Products, on a country by country basis, the gross amountinvoiced by Avanir, its Affiliates and its sublicensees of such Licensed Products during the applicable Royalty Term, less : ( i)allowances for sales actually paid, granted or accrued, including, trade, quantity and cash discounts and anyother adjustments, including, those granted on account of price adjustments, billing errors, rejected goods, damaged or defective goods, recalls, returns, rebates, chargeback rebates, reimbursements or similar paymentsgranted or given to wholesalers or other distributors, buying groups, health care insurance carriers, chainpharmacies, mass merchandisers, staff model HMO ’s, pharmacy benefit managers, government healthinsurance programs, or other institutions, retailers ’ adjustments arising from consumer discount programs, copay discounts or other similar programs, and any other discounts or reductions required to comply withGAAP, ( ii)portions of invoiced amounts written off as uncollectible in accordance with GAAP, ( iii)payments for customs or excise duties, sales tax, consumption tax, value added tax, and other taxes ( exceptincome taxes ) or duties that are separately reflected on the applicable invoice, and ( iv)freight and shipping insurance amounts that are separately reflected on the applicable invoice