definiens: shall mean the gross invoiced sales price for all Licensed Products sold by Warner, its Affiliates or Sublicensees to Third Parties throughout the Territory during a reporting period, less the following amounts actually incurred or paid by Warner or its Affiliates or Sublicensees during such reporting period with respect to sales of Licensed Products : ( a ) allowances for normal and customary trade, quantity and cash discounts, rebates, chargebacks ; ( b ) fees, reimbursements or similar payments or adjustments granted or paid to wholesalers or other distributors, buying groups, healthcare insurance carriers or other similar persons ; ( c ) transportation, shipping, customs duties, insurance and postage charges included in the billing amount, if paid by Warner, any Warner Affiliate or any Sublicensee ; ( d ) credits or allowances actually granted for damaged goods, recalls, returns or rejections ( including, but not limited to, wholesaler, distributor and retailer returns ) of Licensed Products or for retroactive price reductions ; ( e ) any payment, allowance or credit to any governmental entity, including Federal or state Medicaid, Medicare or similar program ; ( f ) actual write - offs for bad debts and ( g ) sales, use, excise, value - added and other taxes ( other than income taxes ) or governmental charges included in the billing amount, in each case, determined in accordance with United States generally accepted accounting principles ( )