definiens: shall mean the gross amounts invoiced by BioAlliance or its Affiliates or Sublicensees for sales of Licensed Product in the Territory, less the following deductions to the extent included in the gross invoiced sales price for Licensed Product or otherwise directly paid, allowed, accrued, or incurred by BioAlliance or its Affiliates or Sublicensees with respect to the sale of such Licensed Product ( if not previously deducted from the amount invoiced ): ( i ) normal and customary trade discounts, credits or allowances actually given ; ( ii ) credits or allowances additionally granted upon returns, rejections, rebates or recalls ( except where any such recall arises out of the gross negligence, willful misconduct or fraud of the selling party ) ; ( iii ) chargebacks and other amounts paid on sale or dispensing of such Licensed Product ; ( iv ) discounts pursuant to patient discount programs ; ( v ) government mandated rebates ; ( vi ) reasonable and customary freight, shipping and insurance charges ( if actually borne by BioAlliance or its Affiliates without reimbursement from any Third Party ) ; and ( vii ) tariffs, duties and excise, sales, value - added or other taxes ( other than taxes based on income ) directly related to the sale