definiens: means, for any period, the gross amount invoiced by [COMPANY] and its Affiliates for sales of Products toThird Parties ( other than Sublicensees ) ( the ), less deductions for(a ) normal and customary trade, quantity and cash discounts and sales returns and allowances, including ( i ) thosegranted on account of price adjustments, billing errors, rejected goods, damaged goods and returns, ( ii ) reimbursements, rebates, chargebacks, incentives and similar payments to wholesalers and other distributors, buying groups, pharmacybenefit management organizations and health care insurance carriers, and ( iii ) coupons, co - pay cards and similar pricereductions and discounts provided to customers;(b ) freight, postage, shipping and insurance expenses to the extent that such items are included in the InvoicedSales;(c ) customs and excise duties and other duties related to the sales to the extent that such items are included in theInvoiced Sales;(d ) rebates and similar payments made with respect to sales paid for by any governmental or regulatory authoritysuch as, by way of illustration and not in limitation of the Parties ’ rights hereunder, Federal or state Medicaid, Medicare orsimilar state program or equivalent foreign governmental program ; * Confidential treatment requested ; certain information omitted and filed separately with the SEC