definiens: means the gross amount invoiced by or on behalf of STA, its Affiliates and their respective Sublicensees for sales of any Licensed Product in t he Territory ( other than sales among STA, its Affil iates or Sublicensees for subsequent resale in which case the first sale to a Third Party that is not a Sublicens ee shall be used for calculation of Net Sales ), less t he following deductions if and to the extent they a re ( i ) included in the gross invoiced sales price of the L icensed Product or otherwise directly incu rred by STA, its Affiliates and their respective Sublicensees wi th respect to the sale of the Licensed Product, ( ii ) normal and customary, and ( iii ) not otherwise deducted in computing other amounts hereunder : ( a ) rebates, quantity and cash discounts, and other discounts to customers, ( b ) taxes ( except inc ome taxes ) and tariffs or duties paid, absorbed or allowed which are direc tly related to the sale of the Licensed Product, ( c ) credits, allowances, discounts and rebates to, and chargebacks for, spoiled, damaged, out- dated, rejected or returned Licensed Product ( including in connecti on with Licensed Product withdrawals, expired Licensed Product and Licensed Product recalls ), ( d ) actual freight and insurance costs, including with out limitation the costs of e xport licenses, shipping, postage and handling char ges, incurred in transporting the Licensed Product to customers, ( e ) discounts or rebates or other payments required by Applicable Law, including any governmental special medical ass istance programs, ( f ) c ustoms duties, surcharges and other governmental charges incurred in connection w ith the exportation or importation of the Licensed Product, and ( g ) bad debts actually written off in connection with such Licensed Products