definiens: means the following items of expense incurred in connection with sales of LicensedProducts to the extent paid or allowed by Licensee or an Affiliate and included in accordance with generally acceptedaccounting principals ( GAAP ) in the gross sales price billed : ( i ) sales, use or turnover taxes ; ( ii ) excise, value addedor other taxes, custom duties or consular fees ; ( iii ) transportation, freight, and handling charges, and insurance onshipments to customers ; ( iv ) trade, cash or quantity discounts or rebates to the extent actually granted ( includingMedicaid and other government - mandated rebates ) ; ( v ) agent fees or commissions ; ( vi ) rebates, refunds, and creditsfor any rejected or returned Licensed Products or because of retroactive price reductions, rebates or chargebacks;and ( vii ) uncollected accounts receivable attributable to sales of Licensed Products