definiens: means, with respect to a Produc t, the gross amount invoiced by [COMPANY], Lexicon, Sublicensees of [COMPANY] or Lexicon, and their respectiv e Affiliates for sales of such Product to customers which are not Affiliates ( or which are Affiliates but are end users of such Product ), less : 6 ( a ) trade, quantity and cash discounts actually allowed ; ( b ) discounts, refunds, rebates, chargebacks, re troactive price adjustments, billing errors and any other allowances ( including, without limitation, governme nt - mandated and managed health care - negotiated reba tes ) actually granted which effectively reduce the net s elling price ; ( c ) product returns credits and allowances actua lly granted ; ( d ) any tax imposed on the production, sale, del ivery or use of the product ( excluding federal, sta te or local taxes based on income ) ; ( e ) freight, postage, shipping, customs duties, excises, tariffs, surcharges, other governmental ch arges ( excluding federal, state or local taxes based on income ) and insurance charges actually allowed or paid for deli very of Products ; ( f ) payments or rebates paid with respect to suc h Product in connection with state or federal Medic are, Medicaid or similar programs in the United States or in conn ection with similar programs in other countries in which there are sales ; and ( g ) amounts repaid, credited or written off by r eason of uncollectible debt, and amounts written of f on account of factoring of receivables to the extent consisten t with the selling party ’s normal business practice s