definiens: shall mean * * the gross amounts invoiced ( excluding actually invoked excise taxes, indirect taxes, withholding taxes, customs duties, customs levies and import fees imposed on the sale, importation, use or distribution of Licensed Products ) for sales of Licensed Products by DICERNA ( and its Affiliates and sublicensees ) to third parties ( including distributors ), excluding any amounts for clinical supplies, supplies used for research purposes and post - marketing approval, less the following deductions : ( i ) normal and customary trade, cash, promotional, quantity or prompt settlement discounts and wholesaler fees ( including chargebacks and allowances ) actuallv allowed ; ( ii ) amounts repaid or credited by reason of rejection, damaged goods, defects, expired dating, returns or recalls of goods, rebates or bona fide price reductions determined by DICERNA or its Affiliates in good faith ; and ( iii ) freight, insurance, packaging costs and other transportation charges to the extent included in the invoice to the third - party customer, and only to the extent that such items are reflected in the accounts of DICERNA or its Affiliates or sublicensees