definiens: means the gross amount invoiced or otherwise received by [COMPANY] or aDermira Affiliate or a Sublicensee from sales of Licensed Product, whether or not assembled ( and, except as providedbelow with respect to Combination Products, without excluding any components or subassemblies thereof ), less thefollowing items but only insofar as they actually pertain to the disposition of such Licensed Product by [COMPANY] or anAffiliate of [COMPANY] or a Sublicensee : ( a ) any import, export, sale, use, or excise taxes ( including value added taxes tothe extent that such value added tax is incurred and not reimbursed, refunded, or credited under a tax authority);(b ) costs of transportation, packing, and insurance from the place of manufacture to the customer ’s premises or pointof sale ; ( c ) credits for returns, allowances, or trades, or allowances for uncollectable accounts ; or ( d ) discounts forprompt payment or volume purchases, or other discounts or rebates paid or credited to promote the inclusion ofLicensed Product in applicable formulary programs