definiens: shall mean the gross amount invoiced by a licensee Party or its Affiliates or its permitted sublicensees for sales to an unrelated Th ird Party of a Licensed Product in the Territory, l ess ( a ) trade, cash and quantity discounts or rebates, ( b ) credits or allowances given or made for rejection or retur n of, and for uncollectible amounts on, previously sold products or for retroactive price reductions ( including reba tes similar to Medicare ), ( c ) taxes, duties or other government al charges levied on or measured by the billing amo unt, as adjusted for rebates and refunds, ( d ) charges for f reight and insurance directly related to the distri bution of a Licensed Product ( to the extent not paid by the Thi rd Party customer ), and ( e ) credits or allowances g iven or made for wastage replacement, indigent patient and similar programs, to the extent actually deducted f rom the gross amount invoiced