definiens: means the gross invoiced amount from the sales of Licensed Products by LICE NSEE, its Affiliates, or Sublicensees to Customers, less : ( a ) Freight and shipping expense ( actual ), including insurance, on account of sales of Licensed Products to the extent it is not charged to, or reimbursed by, the Customer ; ( b ) Cash, trade or quantity discounts actually granted to Customers that are deducted solely on account of sales of Licensed Products ; ( c ) Rebates actually paid, and discounts, allowances and retroactive price reductions actually granted, allowed or incurred, to indiv idual or group purchasers of Licensed Products that are solely on account of the purchase of such Licensed Products ; ( d ) Credits issued for returns, rejections, allowances, price adjustments or recalls of Licensed Products ; 5 Exhibit 10.2 ( e ) Government -mandated rebates and price reductions, and chargebacks, rebates or fees granted to governmental healthcare organizations, purchasing groups, wholesalers, distributors, selling agents ( excluding any sales representatives of a selling party ), group purchasing organizations, third party payors, other contractees and managed care entities ; ( f ) Fees paid to distributors for the sale by such distributors of Licensed Products to Customers ; and ( g ) Taxes ( including, but not limited to sales, use, value added, consumption, import, export, excise, tariff and similar taxes ), duties and other governmental charges actually incurred, paid or collected and remitted to the relevant tax authority for the sale, export, import, transfer or use of License d Products