definiens: shall mean the gross amount invoiced for all Antifungal Products or Licensed Products sold by ACCENTIAand / or its Affiliates in arm ’s length sales or commercial transactions to a Third Party ( excluding sales to Sublicensees for theirresale ), less deductions for : ( a ) commissions, trade, quantity and cash discounts or rebates actually allowed or given ; ( b ) credits, allowances or refunds given or made for rejected, outdated or returned Licensed Products, if applicable ; ( c ) any tax or government charge ( other than an income tax ) levied on the sale, transportation or delivery of a LicensedProduct and borne by the seller thereof ; ( d ) any prepaid or invoiced charges for freight, postage, shipping, import or export taxes, insurance or charges forreturnable containers ; and ( e ) any amount actually excluded or disallowed by Medicare, Medicaid, third party payer or insurance company