definiens: shall mean the gross amount of sales of Licensed Products invoiced by BI, its Affiliates or Sublicensees to Third Parties, less : ( a ) sales returns and allowances actually paid, granted or accrued, including trade, quantity and cash discounts and any other adjustments, including those granted on account of price adjustments or billing errors, rejected goods, damaged or defective goods, recalls, returns ; ( b ) rebates, chargeback rebates, compulsory rebates, reimbursements or similar payments granted or given to wholesalers or other distributors, buying groups, health care insurance carriers or other institutions and compulsory payments to governmental authorities and any other governmental charges imposed upo n the sale of such Licensed Product to Third Parties ; ( c ) adjustments arising from consumer discount programs or other similar programs ; ( d ) non - collectable receivables related to such Licensed Product ; ( e ) customs or excise duties, sales tax, consumption tax, value added tax, and other taxes ( except income taxes ) ; and ( f ) charges for packing, freight, shipping and insurance ( to the extent that BI, its Affiliates or Sublicensees bear such cost )