definiens: means with respect to the Product, the gross amounts invoiced by Tyligand, or its Affiliates or Sublicensees, to ThirdParty customers for sales or other transfers or disposition of the Product, less the sum of the following ( i ) through ( v):(i ) customary trade, quantity, and cash discounts or rebates actually allowed on Product;(ii ) credits or allowances given to customers for rejections or returns of Product or on account of retroactive price reductions affectingsuch Product;(iii ) sales taxes, excise taxes, use taxes and import / export duties levied on or measured by the billing amount for Product, as adjustedfor rebates and refunds, or other governmental charges, in each case actually due or incurred with respect to the production, importation, useor sale of a Product to third parties;(iv ) transportation charges, including handling charges and costs of insurance, to the extent that they are included in the price of theProduct ; and(v ) Product rebates and Product charge backs including those actually granted to managed care entities and government agencies