definiens: means the total amount actually received by [COMPANY] or its Related Parties in connection withsales of a Licensed Product to any Third Party, after deduction of all the following to the extent applicable to such sales:(a ) all trade, case and quantity credits, discounts, refunds or rebates, including without limitation rebates accrued, incurred or paid to Federal Medicare and State Medicaid and any other price reductions required by a United States or foreigngovernmental agency;(b ) allowances or credits for returns, including without limitation amounts received for sales which become the subject ofa subsequent temporary or partial recall by a regulatory agency for safety or efficacy reasons outside the control of a Party, and retroactive price reductions ( including Medicaid, managed care and similar types of rebates);(c ) cost of freight, postage, and freight insurance, ( if paid by seller);(d ) sales taxes, value added taxes, excise taxes, and customs duties ; and(e ) cost of export licenses and any taxes ( excluding income taxes or similar taxes ), fees or other charges associated withthe exportation or importation of Licensed Products