definiens: means the following items of expense incurred in c onnection with Sales of Products to the extent paid or allowed by MOI or a Sublicensee, and included in accordance with recogn ized principles of accounting in the gross sales price b illed : ( a ) sales, use or turnover taxes ; ( b ) excise, value added, importation or other taxes, custom duties or consul ar fees ; ( c ) transportation, freight, and handling charges, and insurance on shipments to customers ; ( d ) trade, cas h or quantity discounts or rebates to the extent ac tually granted ( including government - mandated rebates ) ; ( e ) rebates, refunds, and credits for any rejected or returned Products or due to billing errors or because of ret roactive price reductions, rebates or chargebacks ; ( f ) uncollected accounts receivable attributable to Sales of Products ; and ( g ) sales related fees or c ommissions paid for efforts in arranging actual Sales of Produ cts